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Appellant, a Customs House Agent (CHA), was exonerated from penalty u/s 112(a) of Customs Act. CESTAT held no evidence of appellant's abetment in misdeclaration of imported goods by importer. Responsibility solely attributed to importer based on investigations. Importer already penalized. Absence of appellant's connivance or advice to facilitate misdeclaration. Appeal allowed.
Appellant, a Customs House Agent (CHA), was exonerated from penalty u/s 112(a) of Customs Act. CESTAT held no evidence of appellant's abetment in misdeclaration of imported goods by importer. Responsibility solely attributed to importer based on investigations. Importer already penalized. Absence of appellant's connivance or advice to facilitate misdeclaration. Appeal allowed.
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TaxTMI 
TaxTMI 
