Allowed
D.S.Cargo Agency v. Commissioner of Customs Export-New Delhi
CESTATC/50130/2026
Case brief
AI extract
What is this about?
In Custom Appeal No. 50130 of 2026, the Tribunal examined a penalty imposed on a customs broker for failure to obtain importer KYC. Holding that since coercive proceedings were already discharged, the penalty was unsustainable, the Member set aside the impugned order.
What did the court decide?
Penalty imposed under sections 112 and 114AA of the Customs Act, 1962 was set aside; appeal allowed with consequential relief.