https://www.taxtmi.com/caselaws?id=239417 The Tribunal set aside penalties imposed on a partnership firm, a Customs House Agent (CHA), and its employees for attempting to export non-basmati rice as basmati rice. It was held that no additional penalty could be levied on a partner if the firm had already been penalized. The penalties on the CHA and its employees were deemed unwarranted as there was no evidence proving their awareness of the misrepresentation. The judgment emphasized the importance of concrete evidence for penalty imposition under the Customs Act, leading to the dismissal of penalties against the parties involved. en-us Fri, 15 Feb 2013 00:00:00 +0530 Wed, 13 Nov 2013 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239417 The Tribunal set aside penalties imposed on a partnership firm, a Customs House Agent (CHA), and its employees for attempting to export non-basmati rice as basmati rice. It was held that no additional penalty could be levied on a partner if the firm had already been penalized. The penalties on the CHA and its employees were deemed unwarranted as there was no evidence proving their awareness of the misrepresentation. The judgment emphasized the importance of concrete evidence for penalty imposition under the Customs Act, leading to the dismissal of penalties against the parties involved. Case-Laws Customs Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239417