Mere introduction of Actual Importer to IEC holder does not attract Penalty u/s 112(b) of Customs Act: CESTAT [Read Order]

Importer - IEC holder - Penalty - Customs Act - CESTAT - taxscan

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the mere introduction of an actual importer to Importer – Exporter Code (IEC) holder does not attract a penalty under section 112(b) of the Customs Act. The appellant, Girish Kumar Singh is working as a clearing agent of imported goods but does not…

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