The CESTAT noted that “The appellant may be a freight forwarder, but in the absence of any evidence that the goods were to be exported, a penalty could not have been imposed upon the appellant.”
The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in New Delhi has set aside a penalty of Rs. 5 lakhs imposed on the assessee, Saurav Chopra, a freight forwarder, under Section 114 of the Customs Act, 1962, as the bench found no evidence of intended export. The assessee had approached…
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