https://www.taxtmi.com/caselaws?id=123727 The penalty imposed on the appellant, a representative of a Customs House Agent, under Section 112 of the Customs Act for incorrect declaration of the country of origin in import documents was set aside. The appellant contended that they were not involved in the importer's attempt to evade duty as the documents were provided by the importer, and there was no evidence of collusion. Despite discrepancies in the documents, the appellant's lack of intention to evade duty led to the penalty being deemed unsustainable, resulting in the appeal being allowed. en-us Thu, 26 Jun 2008 00:00:00 +0530 Wed, 19 Sep 2012 17:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123727 The penalty imposed on the appellant, a representative of a Customs House Agent, under Section 112 of the Customs Act for incorrect declaration of the country of origin in import documents was set aside. The appellant contended that they were not involved in the importer's attempt to evade duty as the documents were provided by the importer, and there was no evidence of collusion. Despite discrepancies in the documents, the appellant's lack of intention to evade duty led to the penalty being deemed unsustainable, resulting in the appeal being allowed. Case-Laws Customs Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123727