TaxTMI 
TaxTMI 
2026 (9) TMI 1776
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.... penalty of Rs. 20,00,000/- was imposed on the petitioner, a Customs Broker, under Section 114 of the Customs Act, 1962, on the ground that the petitioner had aided and abetted the exporter in attempting to export prohibited goods, which were liable for absolute confiscation under Sections 113(d) and 113(i) of the Act. 2. Based on specific intelligence, the Customs authorities intercepted the consignments declared by the exporter as buffalo meat. On examination, the goods were found to be prohibited bull/ox meat. The allegation against the petitioner is that, in its capacity as Customs Broker, it had assisted the exporter in clearing the goods for export. A show cause notice was accordingly issued to the petitioner and the exporter under....
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....her side and perused the materials on record. 8. The Order-in-Original, particularly paragraph 37.3, shows that the second respondent proceeded on the basis that the petitioner had filed two shipping bills on behalf of the exporter and had failed to verify the correctness of the information furnished by the exporter. The second respondent also referred to the petitioner's statement that the shipping bills were filed after verification of the health certificate, APEDA registration of the slaughterhouse and other documents. It was further noted that the petitioner had booked the containers with the shipping line, obtained the empty container plot letter and handed it over to the transporter's representative nominated by the exporter. 9.....