https://www.taxtmi.com/caselaws?id=124440 The Appellate Tribunal CESTAT, Chennai allowed the appeal by a Customs House Agent (CHA) against a penalty imposed under section 117 of the Customs Act for misdeclaration in a bill of entry. The Tribunal held that section 117 is meant for non-compliance or contravention of Act provisions, not misdeclaration, which falls under different sections. Consequently, the penalty under section 117 was deemed inapplicable, leading to its vacation and the appeal being allowed. en-us Tue, 12 Aug 2008 00:00:00 +0530 Sat, 29 Sep 2012 13:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124440 The Appellate Tribunal CESTAT, Chennai allowed the appeal by a Customs House Agent (CHA) against a penalty imposed under section 117 of the Customs Act for misdeclaration in a bill of entry. The Tribunal held that section 117 is meant for non-compliance or contravention of Act provisions, not misdeclaration, which falls under different sections. Consequently, the penalty under section 117 was deemed inapplicable, leading to its vacation and the appeal being allowed. Case-Laws Customs Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124440