https://www.taxtmi.com/caselaws?id=121891 The Tribunal set aside the penalty imposed on the Customs House Agent (CHA) under Section 112(a) of the Customs Act for alleged collusion and abetment in undervaluation of imported goods. The Tribunal found that the Revenue failed to provide substantial evidence linking the CHA to collusion or abetment, emphasizing the necessity of proving such acts. Due to the lack of concrete evidence and contradictory statements from the importer, the penalty was deemed unjustified, and the appeal was allowed. en-us Fri, 01 Jun 2007 00:00:00 +0530 Tue, 07 Aug 2012 10:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121891 The Tribunal set aside the penalty imposed on the Customs House Agent (CHA) under Section 112(a) of the Customs Act for alleged collusion and abetment in undervaluation of imported goods. The Tribunal found that the Revenue failed to provide substantial evidence linking the CHA to collusion or abetment, emphasizing the necessity of proving such acts. Due to the lack of concrete evidence and contradictory statements from the importer, the penalty was deemed unjustified, and the appeal was allowed. Case-Laws Customs Fri, 01 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121891