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of <h1>Custom House Agent wins appeal against penalty under Customs Act based on matching goods descriptions.</h1> <h3>S. RAJENDRA & Co. Versus COMMR. OF CUS., AIR CARGO COMPLEX, MUMBAI</h3> The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, a Custom House Agent, setting aside the penalty imposed under Section 112(a) of the ... Penalty on Custom House Agent, under Section 112 on the ground that he had described the goods imported as synthetic lining, while in invoice and airway bill it is declared as flock fabrics - description given in the Bill of Entry on the basis of the invoice given by the importer to the CHA tallies with the description given in the invoice - it cannot be said that the appellant is guilty so as to warrant imposition of penalty – appeal allowed The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, a Custom House Agent, in a case involving a penalty imposed under Section 112(a) of the Customs Act, 1962. The penalty was set aside as the description of goods in the Bill of Entry matched the description in the invoice provided by the importer, indicating no contravention. The appeal was allowed.
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