https://www.taxtmi.com/caselaws?id=94352 The court upheld the penalty on the Customs House Agent (CHA) for attempting to export goods without a valid APEDA Certificate based on substantial evidence of moving cargo without the certificate. The court found the CHA liable under Section 147(3) of the Customs Act, 1962, and reduced the penalty amount to Rs. 1 lakh, aligning it with the exporter's penalty. The penalty on the Manager was set aside, affirming the CHA's responsibility for the consequences and emphasizing the voluntary nature of the appellants' statement as admissible evidence. The judgment clarified the limited applicability of the order to the present case only. en-us Wed, 28 Jan 1998 00:00:00 +0530 Mon, 21 Nov 2011 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94352 The court upheld the penalty on the Customs House Agent (CHA) for attempting to export goods without a valid APEDA Certificate based on substantial evidence of moving cargo without the certificate. The court found the CHA liable under Section 147(3) of the Customs Act, 1962, and reduced the penalty amount to Rs. 1 lakh, aligning it with the exporter's penalty. The penalty on the Manager was set aside, affirming the CHA's responsibility for the consequences and emphasizing the voluntary nature of the appellants' statement as admissible evidence. The judgment clarified the limited applicability of the order to the present case only. Case-Laws Customs Wed, 28 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94352