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HomeIndirect TaxesCustoms Broker Can’t Be Penalised for Export of Ergotamine Preparation; S. 117...

Customs Broker Can’t Be Penalised for Export of Ergotamine Preparation; S. 117 Not Invocable Where Specific Penalty Provision Exists: CESTAT

Indirect Taxes

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By Mariya Paliwala
Customs Broker Can’t Be Penalised for Export of Ergotamine Preparation; S. 117 Not Invocable Where Specific Penalty Provision Exists: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a penalty imposed on customs broker M/s Unnati Cargo and held that a customs broker cannot be penalised for facilitating export of a pharmaceutical preparation containing Ergotamine where the preparation itself does not fall within the category of controlled substances requiring…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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