https://www.taxtmi.com/caselaws?id=78123 The appellate tribunal set aside penalties imposed on a Customs House Agent for abetting in fraudulent exports, citing insufficient evidence of the agent's direct involvement or mala fide intention. The tribunal emphasized the lack of concrete proof linking the agent to the fraudulent activities and overturned the penalties under Section 114(i) of the Customs Act, 1962. The appeals were allowed, providing consequential relief to the agent due to the absence of substantial evidence connecting them to the fraudulent exports. en-us Wed, 20 Jan 2010 00:00:00 +0530 Tue, 02 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78123 The appellate tribunal set aside penalties imposed on a Customs House Agent for abetting in fraudulent exports, citing insufficient evidence of the agent's direct involvement or mala fide intention. The tribunal emphasized the lack of concrete proof linking the agent to the fraudulent activities and overturned the penalties under Section 114(i) of the Customs Act, 1962. The appeals were allowed, providing consequential relief to the agent due to the absence of substantial evidence connecting them to the fraudulent exports. Case-Laws Customs Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78123