https://www.taxtmi.com/caselaws?id=78258 The Appellate Tribunal CESTAT, Kolkata set aside penalties imposed on a Customs House Agent (CHA) accused of diverting goods meant for Delhi to the local market. The Tribunal found insufficient evidence linking the CHA to the diversion, emphasizing the CHA's role in facilitating imports under a specific Notification. As there was no proof of the CHA's involvement in the diversion post-clearance, the penalties were deemed unwarranted, resulting in the appellant's appeals being allowed. en-us Wed, 03 Feb 2010 00:00:00 +0530 Thu, 11 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78258 The Appellate Tribunal CESTAT, Kolkata set aside penalties imposed on a Customs House Agent (CHA) accused of diverting goods meant for Delhi to the local market. The Tribunal found insufficient evidence linking the CHA to the diversion, emphasizing the CHA's role in facilitating imports under a specific Notification. As there was no proof of the CHA's involvement in the diversion post-clearance, the penalties were deemed unwarranted, resulting in the appellant's appeals being allowed. Case-Laws Customs Wed, 03 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78258