17/05/2025
🚨 Legal Update for Customs Brokers and Logistics Professionals
📢 Relief from CESTAT – No Penalty for Not Physically Verifying Importer’s Premises
The New Delhi Bench of CESTAT has ruled that a customs broker cannot be penalized under Section 114AA of the Customs Act merely for failing to physically verify the importer’s premises.
✅ Key Point:
Negligence in physical verification does not amount to deliberate misrepresentation or fraud under the law.
This is a big relief for brokers and logistics professionals dealing with increased compliance pressure.
👉 Read the full article here:
🔗 https://www.taxscan.in/customs-broker-cannot-be-penalised-u-s-114aa-of-customs-act-for-mere-failure-to-physically-verify-importers-premises-cestat/517787/
