https://www.taxtmi.com/caselaws?id=124258 The Tribunal granted a waiver of pre-deposit of duty and penalties for Customs House Agents (CHAs), their proprietors, partners, and employees. It was found that they lacked knowledge or reason to believe in the diversion of imported goods. The decision underscored the limited responsibility of CHAs in duty evasion cases, requiring evidence of willful involvement before imposing penalties on them. en-us Mon, 07 Jul 2008 00:00:00 +0530 Thu, 27 Sep 2012 12:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124258 The Tribunal granted a waiver of pre-deposit of duty and penalties for Customs House Agents (CHAs), their proprietors, partners, and employees. It was found that they lacked knowledge or reason to believe in the diversion of imported goods. The decision underscored the limited responsibility of CHAs in duty evasion cases, requiring evidence of willful involvement before imposing penalties on them. Case-Laws Customs Mon, 07 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124258