Absence of Mens Rea: CESTAT quashes Penalty imposed on CB [Read Order]

CESTAT quashes penalty on CB in absence of mens rea
By Kalyani B. Nair - On June 5, 2024 6:18 pm - 2 mins read
CESTAT - CB - Penalty - Customs Broker - Customs - Excise and Service Tax Appellate Tribunal - taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed penalty imposed on Customs Broker ( CB ) in the absence of mens rea. The exporter was alleged to have availed undue benefit under Merchandise Exports from India Scheme (MEIS) in the export of safety matches by misclassifying the…

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