2025-VIL-966-CESTAT-CHE-CU
  1. Home
  2. 2025-VIL-966-CESTAT-CHE-CU

CUSTOMS CESTAT Cases

Customs Brokers Licensing Regulations, 2013 – Regulations 11(d) and 18 – Imposition of penalty – Based on inputs received that goods imported under bills of entry were mis-declared in respect of weight, SIIB officers detained goods for detailed examination – On scrutiny of weighment slips, department found that importer had mis-declared the weight in respect of various consignments – After due process of law, Adjudicating Authority imposed penalty on Appellant/Customs Broker (CB) under Regulation 18 of the Regulations – Whether Appellant has committed a blame worthy act under the Regulations leading to imposition of penalty – HELD – Impugned order has neither revoked licence of Appellant nor ordered forfeiture of security deposit, but has only imposed a penalty under Regulation 18 of the Regulations. The Regulation 11(d) of the Regulations requires CB to advise his client to comply with provisions of the Act and in case of non-compliance, shall bring the matter to notice of Deputy Commissioner or Assistant Commissioner - If a CB’s actions show that he did not show due diligence or showed recklessness or misconduct in discharge of his duty or he acted negligently or omitted to fulfill prescribed conditions of the Regulations which are essential for discharge of his duty, he could be found to have committed a blame worthy act, punishable under the Regulations – Regulations requires Appellant to discharge its functions with diligence and efficiency and merely stating that he was not aware of mis-declaration would not suffice. Appellant had committed a blame worthy act under the Regulations leading to imposition of penalty – Impugned order passed by is sustained and the appeal is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GSTAT Rules & Industry Preparedness
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?