https://www.taxtmi.com/caselaws?id=126922 The Tribunal ruled in favor of the appellant, a Custom House Agent, in an appeal against penalties imposed under Section 114(iii) of the Customs Act, 1962. The appellant successfully argued lack of awareness and control over an ex-employee's misdeclaration in shipping bills, leading to the use of seized used and damaged goods in an attempted export. The Tribunal found no evidence linking the appellant to the misdeclaration, emphasizing the expired customs pass of the ex-employee and lack of involvement by the appellant. The penalty was deemed unsustainable, and the appeals were allowed, highlighting the importance of evidence and established employment relationships in such cases. en-us Fri, 01 Aug 2008 00:00:00 +0530 Wed, 06 Feb 2013 10:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126922 The Tribunal ruled in favor of the appellant, a Custom House Agent, in an appeal against penalties imposed under Section 114(iii) of the Customs Act, 1962. The appellant successfully argued lack of awareness and control over an ex-employee's misdeclaration in shipping bills, leading to the use of seized used and damaged goods in an attempted export. The Tribunal found no evidence linking the appellant to the misdeclaration, emphasizing the expired customs pass of the ex-employee and lack of involvement by the appellant. The penalty was deemed unsustainable, and the appeals were allowed, highlighting the importance of evidence and established employment relationships in such cases. Case-Laws Customs Fri, 01 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126922