ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 23.09.2025
CESTAT Kolkata Overturns Rs. 1.5 Crore Penalty on Freight Forwarder β β
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
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In a landmark decision, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata, has set aside penalties totaling Rs. β 1.5 crore imposed on Appellant, a freight forwarder, under Sections 112(a)(i), 112(b)(i), and 114AA of the Customs Act, 1962. β This judgment not only provides relief to Appellant but also sets a precedent for freight forwarders and other peripheral service providers in the logistics industry.
Background of the Case
The case revolved around allegations of mis-declaration of imported goods in three consignments. β Appellant, the Director of M/s. β NAF Logistics Private Limited (NLPL), was accused of acting as both the overseas supplier and the freight forwarder, thereby allegedly assisting in the mis-declaration. β The Principal Commissioner of Customs (Airport & ACC), Kolkata, imposed penalties of Rs. β 50,00,000/- each under Sections 112(a), 112(b), and 114AA of the Customs Act, 1962, totaling Rs. β 1.5 crore.
Source: CESTAT Kolkata
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