https://www.taxtmi.com/caselaws?id=123572 The Appellate Tribunal CESTAT, Chennai, set aside penalties imposed on exporters for falsely made drawback claims in shipping bills and on a Customs House Agent (CHA) for allegedly facilitating fraud. The Tribunal found evidence indicating exports were made before the specified date, supporting the exporters' claims. Additionally, it determined that the CHA did not render any goods liable for confiscation, leading to the reversal of penalties under the Customs Act, 1962. Consequently, the appeals were allowed in favor of both the exporters and the CHA. en-us Wed, 14 May 2008 00:00:00 +0530 Sat, 15 Sep 2012 14:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123572 The Appellate Tribunal CESTAT, Chennai, set aside penalties imposed on exporters for falsely made drawback claims in shipping bills and on a Customs House Agent (CHA) for allegedly facilitating fraud. The Tribunal found evidence indicating exports were made before the specified date, supporting the exporters' claims. Additionally, it determined that the CHA did not render any goods liable for confiscation, leading to the reversal of penalties under the Customs Act, 1962. Consequently, the appeals were allowed in favor of both the exporters and the CHA. Case-Laws Customs Wed, 14 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123572