Gujarat High Court Quashes Penalties on Customs Broker for Importer's Misdeclaration — No Mens Rea or Knowledge of Fraud Established. Section 112(a), 112(b), 114AA of Customs Act, 1962 require active involvement or knowledge for penalty imposition on customs broker....
The petitioner, M/s. Mathuradas Narandas and Sons Forwarders Ltd., a customs broker, was engaged by GKR Traders Pvt. Ltd., the importer, to facilitate customs clearance for consignments of carpets. Th...




