https://www.taxtmi.com/caselaws?id=209192 The tribunal affirmed the undervaluation finding by M/s. IOL Broadcast Ltd., holding the Customs House Agent (CHA) accountable for failing to verify correct valuation details before filing the entry. The tribunal upheld the penalty imposed by the Commissioner (Appeals) but reduced the amount to Rs. 5,000 in each case due to procedural errors by the CHA. en-us Tue, 22 Feb 2011 00:00:00 +0530 Fri, 26 Jul 2013 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209192 The tribunal affirmed the undervaluation finding by M/s. IOL Broadcast Ltd., holding the Customs House Agent (CHA) accountable for failing to verify correct valuation details before filing the entry. The tribunal upheld the penalty imposed by the Commissioner (Appeals) but reduced the amount to Rs. 5,000 in each case due to procedural errors by the CHA. Case-Laws Customs Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209192