Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 112(b) Customs Act | Customs Broker Penalized for Abetting Duty Evasion via Diversion of Duty-Free Cashew Imports : CESTAT Bangalore
CESTAT Bangalore upheld a Rs. 2 lakh penalty on a customs broker for facilitating the diversion of duty-free cashew imports to the local market, violating advance authorization conditions. The ruling reinforces that brokers can be held liable for abetment under Section 112(b) even if not directly benefiting from the evasion, setting a precedent for stricter compliance enforcement in customs clearance.