https://www.taxtmi.com/caselaws?id=124854 The Tribunal held that the Custom House Agent (CHA) was not liable for the payment of the demanded differential duty and penalty under Section 147 of the Customs Act, 1962. Despite the Adjudicating Authority's stance, the Tribunal ruled in favor of the CHA, emphasizing that their responsibilities ended upon clearing the goods for the importer. Citing legal precedents, the Tribunal set aside the order imposing liability on the CHA, concluding that they were not accountable for the dues based on their role and actions as an agent. en-us Fri, 05 Dec 2008 00:00:00 +0530 Tue, 16 Oct 2012 15:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124854 The Tribunal held that the Custom House Agent (CHA) was not liable for the payment of the demanded differential duty and penalty under Section 147 of the Customs Act, 1962. Despite the Adjudicating Authority's stance, the Tribunal ruled in favor of the CHA, emphasizing that their responsibilities ended upon clearing the goods for the importer. Citing legal precedents, the Tribunal set aside the order imposing liability on the CHA, concluding that they were not accountable for the dues based on their role and actions as an agent. Case-Laws Customs Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124854