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![Customs Broker Not Liable for Penalty u/s 112(a) for Smuggling without Evidence of Abetment: CESTAT Set asides Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115682-customs-broker-not-liable-penalty-112a-smuggling-without-evidence-abetment-cestat-set-asides-penalty-taxscan.webp "Customs Broker Not Liable for Penalty u/s 112(a) for Smuggling without Evidence of Abetment: CESTAT Set asides Penalty [Read Order]")
Customs Broker Not Liable for Penalty u/s 112(a) for Smuggling without Evidence of Abetment: CESTAT Set asides Penalty [Read Order]
The Chennai Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) ruled that a penalty under Section 112(a) of the Customs Act,...
![Not Enough Evidence to Prove Illegal Procurement of Plastic Scrap from Nepal: CESTAT quashes Confiscation Order, Redemption Fine and reduces Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Plastic-Scrap-from-Nepal-CESTAT-Confiscation-Order-Redemption-Fine-Penalty-taxscan.jpg "Not Enough Evidence to Prove Illegal Procurement of Plastic Scrap from Nepal: CESTAT quashes Confiscation Order, Redemption Fine and reduces Penalty [Read Order]")
![Gold Smuggling: CESTAT quashes Penalties u/s 112(b)(ii) of Customs Act for want of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-CESTAT-kolkata-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Customs-Act-taxscan.jpg "Gold Smuggling: CESTAT quashes Penalties u/s 112(b)(ii) of Customs Act for want of Evidence [Read Order]")
![Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Taxpayer-source-of-Money-Purchase-of-Gold-CESTAT-Penalty-Customs-Act-taxscan.jpg "Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]")
![Absence of Mens Rea: CESTAT quashes Penalty imposed on CB [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CB-Penalty-Customs-Broker-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpg "Absence of Mens Rea: CESTAT quashes Penalty imposed on CB [Read Order]")
CESTAT Larger Bench to decide on Set Off of Redemption Fine and Penalty from Sale Proceedings after Confiscation
A two-judge bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has recently referred an issue to the Larger bench where the bench would decide whether the redemption...
