https://www.taxtmi.com/caselaws?id=201787 The Tribunal set aside the penalty imposed on the Customs House Agent (CHA) for misdeclaration of goods due to lack of procedural fairness and absence of evidence showing intent to evade revenue or abet the importer's actions. The CHA was not given a proper opportunity to defend themselves, breaching natural justice principles. As the misdeclaration did not result in revenue loss and the CHA acted in good faith, the penalty was deemed unjustified. The Tribunal vacated the penalty on the CHA, allowing their appeal. en-us Wed, 22 Dec 2010 00:00:00 +0530 Mon, 18 May 2015 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201787 The Tribunal set aside the penalty imposed on the Customs House Agent (CHA) for misdeclaration of goods due to lack of procedural fairness and absence of evidence showing intent to evade revenue or abet the importer's actions. The CHA was not given a proper opportunity to defend themselves, breaching natural justice principles. As the misdeclaration did not result in revenue loss and the CHA acted in good faith, the penalty was deemed unjustified. The Tribunal vacated the penalty on the CHA, allowing their appeal. Case-Laws Customs Wed, 22 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201787