https://www.taxtmi.com/caselaws?id=121385 The Tribunal upheld the penalty of Rs. 50,000/- imposed on the Customs House Agent for over-valuation of goods to claim a higher drawback amount. The Tribunal found that the goods were mis-declared, the appellant was aware of the exporter's intentions, and the appellant's claim of authorization was unsupported by evidence. Previous case laws cited by the appellant were deemed irrelevant, and the appeal was dismissed. en-us Mon, 26 Mar 2007 00:00:00 +0530 Mon, 30 Jul 2012 13:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121385 The Tribunal upheld the penalty of Rs. 50,000/- imposed on the Customs House Agent for over-valuation of goods to claim a higher drawback amount. The Tribunal found that the goods were mis-declared, the appellant was aware of the exporter's intentions, and the appellant's claim of authorization was unsupported by evidence. Previous case laws cited by the appellant were deemed irrelevant, and the appeal was dismissed. Case-Laws Customs Mon, 26 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121385