2025 (7) TMI 2067

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....il Balani, Advocate For the Respondent : Shri C.S. Vinod, Assistant Commissioner, Authorized Representative ORDER Brief facts of the case are that the appellant is a customs broker who filed seven bills of entry during the period from 25.06.2018 to 07.08.2018 for clearance of knitted fabrics for importer M/s. J.N. Enterprises. The classification claimed for clearance of said goods through....

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....eard the learned counsel for the appellant. He has submitted that claiming a specific classification is not the duty of customs broker and also that dispute on classification is neither an offence or mis-declaration. He has also submitted that Original Authority did not point out as to which provisions of Customs Act were violated by the appellant to attract penalty under section 117 of Customs Ac....