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Intermediary Can’t Be Penalized Without Proof of Fraud Intent”: CESTAT Sides with Logistics Firm

The Ahmedabad CESTAT set aside penalties imposed on M/s Aeromar Logistics in an export misdeclaration case. Customs had penalized the firm for allegedly facilitating overvalued exports by M/s Fusion Overseas. The tribunal found Aeromar merely acted as an intermediary forwarding documents between shipping agencies and customs brokers, with no evidence [...]