ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 10.10.2025
CESTAT Mumbai Sets Aside Penalty on CHA Under Section 112(a) of Customs Act
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.
In a significant legal development, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai, has delivered a favorable judgment for Kwick Cargo Tracers & Lifters, a Customs House Agent (CHA), in Customs Appeal No. โ 85445 of 2017. โ The appeal challenged the penalty of โน1 lakh imposed under Section 112(a) of the Customs Act, 1962, by the Commissioner of Customs, NS-III, JNCH, Nhava Sheva, through an Order-in-Original dated 6.1.2017. โ
Background of the Case
The case revolved around the import of “Melamine ware viz. โ Kitchenware and Tableware” by M/s. โ Sirthai Superware India Ltd., the main noticee in the proceedings. โ The Commissioner of Customs had imposed penalties on both the importer and the appellant-CHA, citing erroneous classification of goods and differential customs duty demands. However, the importer had previously challenged the same order before the Tribunal in Customs Appeal No. โ 85603 of 2019. โ In its final order dated 10.10.2019, the Tribunal set aside the penalty imposed on the importer, holding that the goods were not liable for confiscation under Section 111 of the Customs Act, 1962.
Source: CESTAT Mumbai
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