https://www.taxtmi.com/caselaws?id=246172 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the Customs House Agent (CHA) in a case involving mis-declaration of goods. The CHA was initially penalized for aiding in the mis-declaration of jewellery items as gold mounting to claim duty exemption. However, the Tribunal found that the responsibility for declaration rested with the importer, not the CHA. As there was no evidence of the CHA aiding or abetting in the mis-declaration, the penalty under Section 112(a) was set aside, and the appeal was allowed in favor of the CHA. en-us Mon, 23 Dec 2013 00:00:00 +0530 Fri, 18 Apr 2014 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246172 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the Customs House Agent (CHA) in a case involving mis-declaration of goods. The CHA was initially penalized for aiding in the mis-declaration of jewellery items as gold mounting to claim duty exemption. However, the Tribunal found that the responsibility for declaration rested with the importer, not the CHA. As there was no evidence of the CHA aiding or abetting in the mis-declaration, the penalty under Section 112(a) was set aside, and the appeal was allowed in favor of the CHA. Case-Laws Customs Mon, 23 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246172