2026-VIL-1368-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Penalty for mis-declaration and fraudulent importation - Role and liability of Customs Broker - Customs Broker and its G-Card Holder filed Bills of Entry for consignments of baby garments imported by a trader – DRI alleged mis-declaration with respect to quantity of the declared goods and fraudulent importation. The appellant-Customs Broker was proposed for penal action under Sections 112(a), 112(b) and 114AA of the Customs Act, 1962 - Whether penalties under Section 112(a)(ii) of the Customs Act, 1962 could be imposed on the Customs Broker for its role in the alleged mis-declaration and fraudulent importation of goods - HELD - The role of the Customs Broker and its G-Card Holder was to get clearance of the consignment by processing the import documents and filing Bills of Entry on the basis of documents furnished by the importer. The appellants were not in possession of prior knowledge about the mis-declaration of the quantity of the goods in question - The Revenue failed to bring on record any corroborative evidence with regard to the appellants having prior information as to mis-declaration of the quantity of the goods imported by the importer. In the absence of such facts, it cannot be alleged that the appellants were involved in aiding and abetting customs duty evasion by mis-declaring the quantity of goods imported by the importer. There was no evidence that the appellant and importer were sharing benefits out of fraudulent imports - The Customs Broker and its G-Card Holder being mere processors of documents cannot be held liable for the alleged mis-declaration - The penalties imposed on the appellants under Section 112(a)(ii) of the Customs Act, 1962 are set aside and the appeals are allowed
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