Customs Broker’s and Intermediary’s Negligence in Smuggling of Prohibited Red Sanders Logs: CESTAT Lowers Penalty u/s 114 of Customs Act

The CESTAT lowered the penalty imposed on customs brokers and intermediaries for their negligence in facilitating the smuggling of prohibited red sanders logs. While acknowledging the offense, the Tribunal reduced the penalty, considering that the negligence was not intentional or malicious. This case highlights the need for customs brokers to maintain due diligence in their operations and serves as a reminder of the legal consequences of negligence in customs procedures.