https://www.taxtmi.com/caselaws?id=204068 The Tribunal upheld the decision of the appellate Commissioner, finding no fault with the courier in the imposition of a penalty under Section 112(a) of the Customs Act. The appeal by the Revenue was dismissed, affirming the ruling in favor of the courier, as the Bill of Entry was filed by the importer's Customs House Agent with the concurrence of the courier, shifting liability to the CHA under the Customs House Agents Licensing Regulations, 2004. en-us Wed, 15 Dec 2010 00:00:00 +0530 Sat, 02 Jul 2011 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204068 The Tribunal upheld the decision of the appellate Commissioner, finding no fault with the courier in the imposition of a penalty under Section 112(a) of the Customs Act. The appeal by the Revenue was dismissed, affirming the ruling in favor of the courier, as the Bill of Entry was filed by the importer's Customs House Agent with the concurrence of the courier, shifting liability to the CHA under the Customs House Agents Licensing Regulations, 2004. Case-Laws Customs Wed, 15 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204068