The Madurai High Court had allowed the customs broker to file an appeal before the first appellate authority against the penalty imposed u/s. 112(a) of Customs Act

[25/09, 11:44] Sekarreporter: 👍
[25/09, 11:44] Sekarreporter: The Madurai High Court had allowed the customs broker to file an appeal before the first appellate authority against the penalty imposed u/s. 112(a) of Customs Act, by exempting the petitioner from making the mandatory predeposit as envisaged u/s.129E of Customs Act by referring to the ruling of division bench of Madras High Court in the case of Commissioner of Customs -vs- I. Sahaya Edin Prabhu, which held that penalties under the Customs Act cannot be imposed for a violation notified under Customs Broker Licensing Regulations and accordingly allowed the petitioner to contest the penalty imposed, with regards to an importer’s fraudulent misdeclaration of goods, by filing an appeal, without reference to limitation period.