2026-VIL-1193-CESTAT-CHD-CU
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CUSTOMS CESTAT Cases

Customs - Customs Broker's Liability under Section 112(a)(i) of Customs Act, 1962 - Appellant, a Customs Broker, filed a Bill of Entry for clearance of dry dates which concealed prohibited cigarettes not declared in import documents - The goods were seized and confiscated and penalty was imposed under Section 112(a)(i) of the Customs Act alleging contravention of Regulation 10 of Customs Brokers Licensing Regulations, 2018 - Whether penalty under Section 112(a)(i) of the Customs Act can be imposed on a Customs Broker merely for violation of Customs Brokers Licensing Regulations without establishing that the broker's act or omission rendered the goods liable for confiscation under Section 111 of the Customs Act – HELD – Penalty under Section 112(a)(i) of the Customs Act cannot be imposed without a prior finding that some act, omission or abetment of the Customs Broker had rendered the goods confiscable under Section 111 of the Customs Act; the provision applies only when there is a direct violation resulting in goods being subject to confiscation. Mere violation of Customs Brokers Licensing Regulations does not ipso facto attract penalty under Section 112(a)(i) - Further, the Commissioner of Customs in a prior proceeding had already examined the Appellant's conduct and found no mens rea, negligence or guilty mind - In the absence of any allegation or finding of violation under Section 111, the penalty imposed is not sustainable in law. The impugned penalty order is set aside and the appeal is allowed
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