https://www.taxtmi.com/caselaws?id=112550 The judge set aside the penalty imposed on the Custom House Agent under Section 114 of the Customs Act, 1962, as the appellant had a valid license, a history of compliance, and had highlighted the unauthorized alteration in the exporter's name before submitting the documents to Customs. The judge found no evidence of abetment and allowed the appeal, emphasizing the importance of agents adhering to regulations and maintaining compliance to avoid penalties. en-us Fri, 23 Jul 2004 00:00:00 +0530 Mon, 30 Apr 2012 15:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112550 The judge set aside the penalty imposed on the Custom House Agent under Section 114 of the Customs Act, 1962, as the appellant had a valid license, a history of compliance, and had highlighted the unauthorized alteration in the exporter's name before submitting the documents to Customs. The judge found no evidence of abetment and allowed the appeal, emphasizing the importance of agents adhering to regulations and maintaining compliance to avoid penalties. Case-Laws Customs Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112550