Topic
Customs officials must possess a reasonable belief before seizing goods, and the onus under Sec 123 cannot be shifted to the accused without proper justification. This ruling curtails arbitrary confiscation of gold and safeguards importers from unjust seizure.
The tribunal set aside the Commissioner’s order revoking PBN Logistics’ customs-broker licence and forfeiting its security deposit because no offence report under Regulation 17 of the Customs Brokers Licensing Regulations 2018 was produced. The ruling mandates that any licence cancellation must be supported by a duly recorded offence report, safeguarding brokers from arbitrary action.
CESTAT Kolkata has ruled that importers cannot be penalized with late fees under Section 46 when excess cargo is identified only after customs clearance and the delay stems from logistical or inspection realities beyond their control. This sets a critical precedent for traders facing unforeseen discrepancies in cargo declarations, reinforcing that administrative penalties must align with fault-based liability under the Customs Act.