No Penalty on Importer on ground of Error made by Exporter in Bill of Entry: CESTAT [Read Order]

By Rasheela Basheer - On April 3, 2022 2:08 pm

The CESTAT, Delhi bench has held that the penalty under the Customs Act, 1962 cannot be imposed on an importer for the mistakes in the bill of entry admittedly committed by the exporter. The Bill of Entry was assessed and marked for examination by SIIB on first check basis. The goods were initially examined on…

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M/s Callmate India Pvt Ltd vs Commissioner of Customs

Counsel for Appellant: Shri Akshay Anand

Counsel for Respondent: Shri Pradeep Gupta

CITATION: 2022 TAXSCAN (CESTAT) 209

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