Customs Broker Archives

Mis-description in filing shipping bills

Madras HC: Customs Broker Not to Be Penalised for Mis-Description While Filing Shipping Bills

“Wrong classification or mis-description in shipping bills filed for MEIS scrips by the customs broker does not attract penalty under Section 114AA, Customs Act, 1962 due to lack of mens rea and jurisdiction of customs department”

Cases Reported ITR & GSTR Cases

Cases Reported in GSTR| Latest Cases on Goods & Services Tax Reports

Explore the latest cases reported in HCC’s Goods & Services Tax Reports (GSTR) Volume on Exemption, Offences and Penalties, Limitation, Reassessment, Advance ruling, Customs Broker, Appeal, Foreign trade, export, import and investment and much more.

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Requirement of mens rea is a sine qua non for imposing a penalty on Customs Broker under Ss. 112 and 114AA of the Customs Act

Customs, Excise and Service Tax Tribunal (CESTAT): Justice P. Dinesha (Judicial Member) allowed the appeal filed by a shipping company against the