2026-VIL-1382-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs – Levy of Penalty on CHA - Role and Liability of Customs House Agent - Mismatch in the description of goods in the Bill of Entry as against the actual goods imported. Upon observing this mismatch, the appellant-CHA returned the import documents without effecting clearance of goods and intimated the Customs authority of such returning of documents. The appellant was subsequently penalized under Section 112A of the Customs Act, 1962 - Whether a Customs House Agent or G Card holder can be penalized under Section 112A when the agent returned the documents upon observing mismatch in the cargo and goods were not cleared through the agency, and the agent intimated the Customs Department of such action - HELD - The role of a Customs House Agent or G Card holder is restricted to breaking the seal to identify goods after submission of Bills of Entry and necessary payment of duty. When the agent observes mismatch in the description of goods and returns the documents without pursuing clearance of goods and intimates the Customs Department of such returning of documents without clearance, the agent cannot be considered to have done or omitted or abated in doing any act that would render the goods liable for confiscation under Section 111 so as to attract the penal provision contained in Section 112A - The mere belief that the agent had knowledge of illegal import based on cash transactions in the personal account, when such amounts were paid towards duty, transportation and logistic support as per established practice, is just a presumption and cannot be the sole basis for penalty - The penalty imposed is set aside and the appeal is allowed
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