https://www.taxtmi.com/caselaws?id=126500 The Appellate Tribunal CESTAT, New Delhi set aside penalties imposed on a Customs House Agent (CHA) and 'G' Card holder for mis-declaration of export goods. The Tribunal found no evidence of their involvement or knowledge in the mis-declaration, concluding that penalties under Section 114 of the Customs Act were unwarranted. The penalties were revoked, and the impugned order was modified in favor of the appellants due to the lack of proof linking them to the wrongdoing. en-us Thu, 25 Jun 2009 00:00:00 +0530 Tue, 14 Nov 2017 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126500 The Appellate Tribunal CESTAT, New Delhi set aside penalties imposed on a Customs House Agent (CHA) and 'G' Card holder for mis-declaration of export goods. The Tribunal found no evidence of their involvement or knowledge in the mis-declaration, concluding that penalties under Section 114 of the Customs Act were unwarranted. The penalties were revoked, and the impugned order was modified in favor of the appellants due to the lack of proof linking them to the wrongdoing. Case-Laws Customs Thu, 25 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126500