https://www.taxtmi.com/caselaws?id=125839 The Tribunal absolved the Customs House Agent (CHA) of penalty in a case involving overvaluation for claiming inadmissible drawback in exports. The Tribunal found the exporter solely responsible for the offense, emphasizing the lack of malafide intention on the part of the CHA. Waiver of predeposit and stay of penalty recovery were granted to the appellant, acknowledging the CHA's limited liability in the fraudulent activities. en-us Wed, 28 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 17:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125839 The Tribunal absolved the Customs House Agent (CHA) of penalty in a case involving overvaluation for claiming inadmissible drawback in exports. The Tribunal found the exporter solely responsible for the offense, emphasizing the lack of malafide intention on the part of the CHA. Waiver of predeposit and stay of penalty recovery were granted to the appellant, acknowledging the CHA's limited liability in the fraudulent activities. Case-Laws Customs Wed, 28 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125839