https://www.taxtmi.com/caselaws?id=170394 The Tribunal ruled in favor of the Customs House Agent (CHA) in the case involving a penalty imposed under sections 112 and 114A for alleged involvement in smuggling and mis-declaration of goods. The Tribunal found that there was no concrete evidence demonstrating the CHA's active participation in the misdeclaration, overturning the Commissioner's decision. As a result, the Tribunal waived the pre-deposit requirement of the penalty and stayed the recovery pending the appeal process. en-us Wed, 05 Oct 2011 00:00:00 +0530 Tue, 26 May 2015 14:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170394 The Tribunal ruled in favor of the Customs House Agent (CHA) in the case involving a penalty imposed under sections 112 and 114A for alleged involvement in smuggling and mis-declaration of goods. The Tribunal found that there was no concrete evidence demonstrating the CHA's active participation in the misdeclaration, overturning the Commissioner's decision. As a result, the Tribunal waived the pre-deposit requirement of the penalty and stayed the recovery pending the appeal process. Case-Laws Customs Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170394