Customs Penalty not Applicable on CHA’s Employees on Charge of Wrong Availment of Drawback by Exporter: CESTAT [Read Order]
The tribunal held that the appellants were merely employees of CHA therefore, he has performed his duty on the instructions of his senior, and it is also a proven fact that he has not been benefited by attempting to claim an excess drawback from the exporter
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that penalty under Customs Act, 1962 cannot be imposed on employees of Customs House Agent (CHA) on charge of wrong availability of drawback by the exporter. Pratik Bhansali, the appellants worked at M/s. A. V. Joshi & Company, a container freight…
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