https://www.taxtmi.com/caselaws?id=268213 The Tribunal held that the Customs House Agent (CHA) is liable for penalties under Section 114(iii) of the Customs Act for failing to obtain the "Let Export Order" before the vessel's departure. The Tribunal emphasized the CHA's responsibility in ensuring compliance with statutory provisions, such as Sections 50 and 51 of the Customs Act, and clarified that mens rea is not required for penalty imposition. Precedent cases supported the Tribunal's decision, leading to the imposition of a reduced penalty of Rs. 2.5 lakhs on the CHA. en-us Fri, 20 Mar 2015 00:00:00 +0530 Wed, 10 Feb 2016 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268213 The Tribunal held that the Customs House Agent (CHA) is liable for penalties under Section 114(iii) of the Customs Act for failing to obtain the "Let Export Order" before the vessel's departure. The Tribunal emphasized the CHA's responsibility in ensuring compliance with statutory provisions, such as Sections 50 and 51 of the Customs Act, and clarified that mens rea is not required for penalty imposition. Precedent cases supported the Tribunal's decision, leading to the imposition of a reduced penalty of Rs. 2.5 lakhs on the CHA. Case-Laws Customs Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268213