https://www.taxtmi.com/caselaws?id=124591 The Appellate Tribunal CESTAT, CHENNAI set aside penalties imposed on a Customs House Agent under Section 114(i) of the Customs Act for involvement in signing shipping bills for exporters attempting to export red sander wood logs. The tribunal found that the agent's actions did not directly contribute to rendering the goods liable to confiscation under Section 113. Emphasizing the necessity of establishing a direct link between actions and liability under the Customs Act, the tribunal allowed the agent's appeals due to the lack of specific allegations and findings supporting the penalty imposition. en-us Fri, 20 Jun 2008 00:00:00 +0530 Wed, 03 Oct 2012 11:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124591 The Appellate Tribunal CESTAT, CHENNAI set aside penalties imposed on a Customs House Agent under Section 114(i) of the Customs Act for involvement in signing shipping bills for exporters attempting to export red sander wood logs. The tribunal found that the agent's actions did not directly contribute to rendering the goods liable to confiscation under Section 113. Emphasizing the necessity of establishing a direct link between actions and liability under the Customs Act, the tribunal allowed the agent's appeals due to the lack of specific allegations and findings supporting the penalty imposition. Case-Laws Customs Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124591