https://www.taxtmi.com/caselaws?id=101019 The court set aside the penalty imposed on the Customs House Agent (CHA) under Section 117 of the Customs Act. The penalty of Rs. 10,000 was deemed unjustified as there was no proposal for it in the show-cause notice, and the CHA had not contravened the Customs Act. The delay in duty payment was attributed to the CHA, but previous warnings and actions by the Customs authorities had addressed the issue. The court concluded that penalizing the CHA for the importer's delay was unwarranted, leading to the appeal being allowed in favor of the CHA. en-us Wed, 09 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 12:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101019 The court set aside the penalty imposed on the Customs House Agent (CHA) under Section 117 of the Customs Act. The penalty of Rs. 10,000 was deemed unjustified as there was no proposal for it in the show-cause notice, and the CHA had not contravened the Customs Act. The delay in duty payment was attributed to the CHA, but previous warnings and actions by the Customs authorities had addressed the issue. The court concluded that penalizing the CHA for the importer's delay was unwarranted, leading to the appeal being allowed in favor of the CHA. Case-Laws Customs Wed, 09 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101019