https://www.taxtmi.com/caselaws?id=236176 The Appellate Tribunal CESTAT NEW DELHI addressed the appellant's offense of allowing unauthorized use of a CHA license under the Customs Act, 1962. The penalty initially set at Rs. 20 lakhs was reduced to Rs. 5 lakhs due to lack of evidence of conspiracy against the Revenue and the appellant's previous license cancellation. The decision emphasized a fair evaluation of the circumstances, resulting in a proportionate penalty reflecting the appellant's role as a non-abettor in the offense. en-us Thu, 02 May 2013 00:00:00 +0530 Sat, 17 Aug 2013 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236176 The Appellate Tribunal CESTAT NEW DELHI addressed the appellant's offense of allowing unauthorized use of a CHA license under the Customs Act, 1962. The penalty initially set at Rs. 20 lakhs was reduced to Rs. 5 lakhs due to lack of evidence of conspiracy against the Revenue and the appellant's previous license cancellation. The decision emphasized a fair evaluation of the circumstances, resulting in a proportionate penalty reflecting the appellant's role as a non-abettor in the offense. Case-Laws Customs Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236176