https://www.taxtmi.com/caselaws?id=108087 The Tribunal set aside penalties imposed on a Custom House Agent (CHA) and Dock Clerk under Section 112(a) of the Customs Act, 1962. Despite allegations of involvement in evasion activities, the penalties were overturned due to insufficient evidence proving their direct participation in the evasion scheme. The Tribunal found discrepancies in the evidence and emphasized the lack of concrete proof linking the appellants to the evasion activities, ultimately allowing the appeals and setting aside the penalties imposed on the CHA and Dock Clerk. en-us Fri, 17 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 16:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108087 The Tribunal set aside penalties imposed on a Custom House Agent (CHA) and Dock Clerk under Section 112(a) of the Customs Act, 1962. Despite allegations of involvement in evasion activities, the penalties were overturned due to insufficient evidence proving their direct participation in the evasion scheme. The Tribunal found discrepancies in the evidence and emphasized the lack of concrete proof linking the appellants to the evasion activities, ultimately allowing the appeals and setting aside the penalties imposed on the CHA and Dock Clerk. Case-Laws Customs Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108087