https://www.taxtmi.com/caselaws?id=262224 The Tribunal set aside the penalty imposed on the Customs House Agent (CHA) under Section 112(a) of the Customs Act, 1962 for their alleged involvement in clearing prohibited goods. The appellant, unaware of the fraudulent nature of the consignment containing prohibited items, had their penalty reduced from Rs. 2,00,000 to Rs. 10,000 by the Commissioner (Appeals). The Tribunal found no evidence of intentional wrongdoing or collaboration by the appellant, concluding that they were unknowingly ensnared in the fraudulent import scheme, leading to the appeal being allowed and the penalty annulled. en-us Tue, 14 Jul 2015 00:00:00 +0530 Mon, 22 Feb 2016 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262224 The Tribunal set aside the penalty imposed on the Customs House Agent (CHA) under Section 112(a) of the Customs Act, 1962 for their alleged involvement in clearing prohibited goods. The appellant, unaware of the fraudulent nature of the consignment containing prohibited items, had their penalty reduced from Rs. 2,00,000 to Rs. 10,000 by the Commissioner (Appeals). The Tribunal found no evidence of intentional wrongdoing or collaboration by the appellant, concluding that they were unknowingly ensnared in the fraudulent import scheme, leading to the appeal being allowed and the penalty annulled. Case-Laws Customs Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262224