https://www.taxtmi.com/caselaws?id=112007 The Commissioner of Customs (Appeals) set aside the penalty imposed on M/s. Bajaj Auto Ltd. for claiming DEPB benefits they were not entitled to, leading to a waiver of the Rs. 4 lakhs penalty on the Customs House Agent (CHA) who prepared the shipping bills. The CHA's penalty was waived due to the exoneration of the exporter, establishing a prima facie case for the CHA. The recovery of the penalty was stayed pending appeal, considering the circumstances and the decision regarding the exporter's penalty. en-us Wed, 16 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 12:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112007 The Commissioner of Customs (Appeals) set aside the penalty imposed on M/s. Bajaj Auto Ltd. for claiming DEPB benefits they were not entitled to, leading to a waiver of the Rs. 4 lakhs penalty on the Customs House Agent (CHA) who prepared the shipping bills. The CHA's penalty was waived due to the exoneration of the exporter, establishing a prima facie case for the CHA. The recovery of the penalty was stayed pending appeal, considering the circumstances and the decision regarding the exporter's penalty. Case-Laws Customs Wed, 16 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112007