https://www.taxtmi.com/caselaws?id=152253 The Tribunal overturned the penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962, in a case involving misdeclaration of the country of origin of dry batteries. The appellant, a Customs House Agent, successfully argued lack of awareness and fulfillment of duties post-assessment, denying involvement in aiding or abetting the offense. Insufficient evidence directly linking the appellant to the misdeclaration led to the penalty being deemed unsustainable, resulting in the appeal being allowed with consequential relief. en-us Wed, 29 Jul 2009 00:00:00 +0530 Thu, 27 Jun 2013 18:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152253 The Tribunal overturned the penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962, in a case involving misdeclaration of the country of origin of dry batteries. The appellant, a Customs House Agent, successfully argued lack of awareness and fulfillment of duties post-assessment, denying involvement in aiding or abetting the offense. Insufficient evidence directly linking the appellant to the misdeclaration led to the penalty being deemed unsustainable, resulting in the appeal being allowed with consequential relief. Case-Laws Customs Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152253