Customs Tribunal in Mumbai rules in favor of Custom House Agent against duty demand, citing lack of bond evidence.

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by the Custom House Agent against a Collector's order demanding duty from the importer and ordering recovery from the agent under Section 143 of the Act. The Tribunal found that there was no evidence of a bond filed by the agent under this section, so the demand for payment from the agent was set aside.

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The Appellate Tribunal CEGAT, Mumbai allowed the appeal by the Custom House Agent against a Collector's order demanding duty from the importer and ordering recovery from the agent under Section 143 of the Act. The Tribunal found that there was no evidence of a bond filed by the agent under this section, so the demand for payment from the agent was set aside.

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