https://www.taxtmi.com/caselaws?id=122017 A customs house agent cannot be penalised for aiding and abetting alleged mis-declaration where the same facts and imported goods had already been examined and the underlying mis-declaration allegation was not established in the connected proceeding. On identical factual allegations, the earlier finding that the importer had not committed mis-declaration removed the basis for attributing evasion assistance to the CHA. The suspension of the CHA licence under the licensing regulations was not considered because it was outside the appeal. The penalty was therefore held unsustainable and set aside, with consequential relief following. en-us Tue, 22 Aug 2006 00:00:00 +0530 Wed, 08 Aug 2012 10:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122017 A customs house agent cannot be penalised for aiding and abetting alleged mis-declaration where the same facts and imported goods had already been examined and the underlying mis-declaration allegation was not established in the connected proceeding. On identical factual allegations, the earlier finding that the importer had not committed mis-declaration removed the basis for attributing evasion assistance to the CHA. The suspension of the CHA licence under the licensing regulations was not considered because it was outside the appeal. The penalty was therefore held unsustainable and set aside, with consequential relief following. Case-Laws Customs Tue, 22 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122017