ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 15.10.2025
CESTAT Mumbai Sets Aside Penalty on Courier Company
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.
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai, recently delivered a significant judgment in the appeals filed by Bombino Express Pvt. โ Ltd. and its Director, against penalties imposed by the Commissioner of Customs (Appeals), Mumbai Zone III. โ This decision, pronounced on October 7, 2025, marks a pivotal moment in the interpretation of penal provisions under the Customs Act, 1962.
Background of the Case
The case originated from allegations of mis-declaration and undervaluation of goods imported through courier mode by M/s. โ Smashing Traders Pvt. โ Ltd., facilitated by Bombino Express Pvt. โ Ltd. Investigations revealed discrepancies between the declared value of goods and their actual value, leading to penalties being imposed on Bombino Express Pvt. โ Ltd. and Appellant under Sections 112(a), 112(b), and 114AA of the Customs Act, 1962. โ
The penalties were based on claims that Bombino Express and Appellant were complicit in the smuggling activities orchestrated by M/s. โ Smashing Traders Pvt. โ Ltd. and its mastermind, Mr. Kuo Leong. โ The authorities alleged that Bombino Express knowingly facilitated the clearance of undervalued goods and that Appellant was involved in the procurement and dispatch of these goods.
Source: CESTAT Mumbai
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