https://www.taxtmi.com/caselaws?id=233965 Penalty under Section 112(a) of the Customs Act, 1962 applies only where a person, in relation to goods, does or omits to do an act rendering the goods liable to confiscation, or abets such act or omission. In an import transaction, statutory responsibilities rest with the importer and the CHA. Mere handing over import documents to the CHA, without any independent statutory duty in the transaction and where the CHA was not found to have committed any wrongful act or omission, does not establish liability for penalty. On that basis, the penalty was held to be unsustainable. en-us Thu, 31 Jan 2013 00:00:00 +0530 Wed, 07 Aug 2013 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233965 Penalty under Section 112(a) of the Customs Act, 1962 applies only where a person, in relation to goods, does or omits to do an act rendering the goods liable to confiscation, or abets such act or omission. In an import transaction, statutory responsibilities rest with the importer and the CHA. Mere handing over import documents to the CHA, without any independent statutory duty in the transaction and where the CHA was not found to have committed any wrongful act or omission, does not establish liability for penalty. On that basis, the penalty was held to be unsustainable. Case-Laws Customs Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233965