https://www.taxtmi.com/caselaws?id=249188 The judge reviewed the case where an applicant sought a waiver of a penalty under the Customs Act. The applicant, a steamer agent, supplied a container to a freight forwarder, unknowingly used for exporting prohibited goods. Despite the lower authority's findings, the judge found no evidence of the applicant's awareness of the illegal export, leading to the waiver of the penalty and a stay on recovery. The judge set aside the previous order and remanded the matter for a fresh decision by the Commissioner (Appeals), allowing the appellant a hearing opportunity. en-us Wed, 07 May 2014 00:00:00 +0530 Mon, 07 Jul 2014 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249188 The judge reviewed the case where an applicant sought a waiver of a penalty under the Customs Act. The applicant, a steamer agent, supplied a container to a freight forwarder, unknowingly used for exporting prohibited goods. Despite the lower authority's findings, the judge found no evidence of the applicant's awareness of the illegal export, leading to the waiver of the penalty and a stay on recovery. The judge set aside the previous order and remanded the matter for a fresh decision by the Commissioner (Appeals), allowing the appellant a hearing opportunity. Case-Laws Customs Wed, 07 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249188