CESTAT Sets Aside Penalty on Customs Broker’s G-Card Holder for Lack of Evidence of Involvement in Illegal Import

Last updated: 05 August 2026
Quick Summary
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a penalty imposed on a customs broker's G-Card holder. The Tribunal found that the Department failed to provide sufficient evidence to prove the individual's knowledge of or involvement in an illegal import of restricted crackers, which were concealed within a declared consignment of glassware. The G-Card holder had returned the import documents to the importer's representative before clearance and had informed customs authorities, as he noticed a discrepancy between the declared goods and the actual consignment.

Court :
MUMBAI

Brief :
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has set aside a penalty of Rs. 1.50 lakh imposed under Section 112A of the Customs Act, 1962, on a G-Card holder of a Customs House Agent (CHA).

Citation :
CUSTOMS APPEAL NO. 89775 OF 2014

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Mita Basak
Published in Custom
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