https://www.taxtmi.com/caselaws?id=218290 The Tribunal upheld penalties imposed on the exporter and Customs House Agent (CHA) for breaching Customs Act provisions related to export formalities and Let Export Order (LEO). The penalties were reduced from Rs.1.00 lakh to Rs.40,000/- each due to the value of the goods exported. The decision emphasized strict adherence to customs regulations and the responsibilities of exporters and CHAs in ensuring compliance with export formalities, irrespective of mens rea. en-us Fri, 05 Oct 2012 00:00:00 +0530 Fri, 09 Nov 2012 23:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218290 The Tribunal upheld penalties imposed on the exporter and Customs House Agent (CHA) for breaching Customs Act provisions related to export formalities and Let Export Order (LEO). The penalties were reduced from Rs.1.00 lakh to Rs.40,000/- each due to the value of the goods exported. The decision emphasized strict adherence to customs regulations and the responsibilities of exporters and CHAs in ensuring compliance with export formalities, irrespective of mens rea. Case-Laws Customs Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218290