https://www.taxtmi.com/caselaws?id=118666 The Appellate Tribunal CESTAT, Mumbai, set aside the penalty imposed under Section 114 of the Customs Act on an appellant who allowed the use of a Customs House Agent's rubber stamp, which allegedly led to the transportation of concealed foreign currency in a consignment of fresh fruit. The Tribunal found that there was no direct link established between the appellant's actions and the transportation of the currency, as the person misusing the stamp was unaware of the concealed foreign currency. Therefore, the penalty was deemed unjustified, and the appeal was allowed in favor of the appellant. en-us Thu, 21 Sep 2006 00:00:00 +0530 Wed, 04 Jul 2012 18:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118666 The Appellate Tribunal CESTAT, Mumbai, set aside the penalty imposed under Section 114 of the Customs Act on an appellant who allowed the use of a Customs House Agent's rubber stamp, which allegedly led to the transportation of concealed foreign currency in a consignment of fresh fruit. The Tribunal found that there was no direct link established between the appellant's actions and the transportation of the currency, as the person misusing the stamp was unaware of the concealed foreign currency. Therefore, the penalty was deemed unjustified, and the appeal was allowed in favor of the appellant. Case-Laws Customs Thu, 21 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118666