CESTAT Upholds Penalty and forfeiture of Security Deposit of CB on Illegal Smuggling of Cigarettes on ground of Violation of Regulation 10 of CBLR [Read Order]

CESTAT Upholds Penalty - forfeiture - Security Deposit - CB on Illegal Smuggling - Cigarettes on ground - Violation of Regulation -TAXSCAN

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalty and forfeiture of security deposit of Customs Broker (CB) on illegal smuggling of cigarettes on the ground of violation of Regulations 10 of the Customs Broker Licence Regulations (CBLR),2018.  Safe Cargo Clearing Services, the appellant assessee holds a Custom…

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