The Delhi High Court viewed that misdeclaration made by importer, customs house agent did not violate CBLR, 2013.
The division bench noted that the case was essentially raised against the importer with it being alleged that he had indulged in misclassification and undervaluation of the imported articles. The CESTAT had taken note of the undisputed position that the action of revocation of license was ultimately recalled.
The bench observed that the CHA could not have been held to be in violation of clauses (d), (e) and (m) of Regulation 11.
The court further observed that the CESTAT had come to the firm conclusion that although there was no mens rea which could be attributed to the CHA, it did not proceed in the matter with due caution and diligence.
The bench opined that since the principal allegation was solely made against the importer with respect to misdeclaration, and found itself unable to discern any violation of clauses (d), (e) or (m) of Regulation 11 of the CBLR, 2013.
The bench set aside the order of the CESTAT insofar as it upholds the imposition of penalty.
Case Information
Case Name: Rubal Logistics Pvt Ltd V/S The Commissioner Of Customs, General, New Delhi
Judicial Level & Location : Delhi High Court
Case Number : CUSAA 19/2021
Date of Decision : 25/07/2024
Decision in favor of: Petitioner
Judges: Justice Yashwant Varma and Justice Ravinder Dudeja
Counsel for Petitioner : Ms. Vibha Narang, Mr. Akash Garg, Advs.
Counsel for Respondent : Mr. Anurag Ojha, SSC
