https://www.taxtmi.com/caselaws?id=117125 The Tribunal allowed the appeal filed by a company challenging the Commissioner's order regarding duty demands and penalties arising from the misconduct of Customs House Agents (CHAs). The Tribunal held that the principal company should not be held liable for the agent's unauthorized actions, emphasizing the agent's responsibility for duty non-payment. The decision underscored the necessity of evidence to support penalty imposition and clarified the division of responsibilities between principals and agents in customs matters, ultimately setting aside the impugned order-in-original in favor of the appellant. en-us Tue, 18 Oct 2005 00:00:00 +0530 Wed, 20 Jun 2012 15:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117125 The Tribunal allowed the appeal filed by a company challenging the Commissioner's order regarding duty demands and penalties arising from the misconduct of Customs House Agents (CHAs). The Tribunal held that the principal company should not be held liable for the agent's unauthorized actions, emphasizing the agent's responsibility for duty non-payment. The decision underscored the necessity of evidence to support penalty imposition and clarified the division of responsibilities between principals and agents in customs matters, ultimately setting aside the impugned order-in-original in favor of the appellant. Case-Laws Customs Tue, 18 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117125