Penalty Unsustainable When Imports Cleared on Valid Pre-Shipment Certificate: CESTAT

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Penalty Unsustainable When Imports Cleared on Valid Pre-Shipment Certificate: CESTAT

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Published on

28/03/2026

By Mariya Paliwala

Penalty Unsustainable When Imports Cleared on Valid Pre-Shipment Certificate: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has set aside a penalty of Rs. 2.48 lakh imposed on a garment importer, holding that the pre-shipment certificate issued by the Bangladesh University of Textiles was valid and that no offence was made out under the Customs Act, 1962. The bench of K….

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Mariya Paliwala https://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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Penalty Unsustainable When Imports Cleared on Valid Pre-Shipment Certificate: CESTAT

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