https://www.taxtmi.com/caselaws?id=255010 The Court upheld the Tribunal's decision to set aside the penalty imposed on the Custom House Agent (CHA) for mis-declaration of goods for export. It was found that the CHA was unaware of the mis-declaration by the exporter, and the Customs Department's analysis confirmed the true nature of the goods. The Court concluded that the CHA could not be penalized for not knowing the exact product visually. The appeal by the Revenue was dismissed, with no costs awarded, as there was insufficient evidence to implicate the CHA in the mis-declaration. en-us Fri, 05 Dec 2014 00:00:00 +0530 Mon, 15 Jun 2015 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255010 The Court upheld the Tribunal's decision to set aside the penalty imposed on the Custom House Agent (CHA) for mis-declaration of goods for export. It was found that the CHA was unaware of the mis-declaration by the exporter, and the Customs Department's analysis confirmed the true nature of the goods. The Court concluded that the CHA could not be penalized for not knowing the exact product visually. The appeal by the Revenue was dismissed, with no costs awarded, as there was insufficient evidence to implicate the CHA in the mis-declaration. Case-Laws Customs Fri, 05 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255010