The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the Customs House Agent or a Customs Broker cannot be penalized for a wrong quoting in the Shipping Bill.
The department was of the view that on examination of the shipping bills filed online by M/s. Mov and Go Logistics, Customs Broker on behalf of the exporters, it is found that the appellant had furnished wrong Rotation number for the shipping bills at the time of registration of the goods for Customs examination; that wrong rotation numbers/EGM were furnished for the shipping bill No. 7260046 dated 30.08.2018 and shipping bill No. 7784321 dated 24.09.2018 at the time of Customs examination. Accordingly, the department issued a show-cause notice proposing to consider the same as a contravention of the provisions of Section 50(3)(a) and levies penalty under Section 132 read with Section 117, for the above contravention.
Judicial member P Dinesh, after analysing the relevant provisions of the Act, held that, “it is seen that the same applies to an exporter who presents a shipping bill or bill of export under this Section and hence, a Customs House Agent or a Customs Broker cannot be fastened with the penalty if the Revenue finds any wrong quoting, etc., in the presented shipping bill In view of the above, I am of the clear view that the Customs Broker, who is the appellant before this forum, cannot be penalized for the alleged contravention.”
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