https://www.taxtmi.com/caselaws?id=1247 The Appellate Tribunal upheld the penalty of Rs.25,000/- imposed on the Customs House Agent (CHA) by the Commissioner under Section 114 of the Customs Act. Despite the goods being physically exported, the Tribunal clarified that confiscation liability persists post-exportation. Noting discrepancies and the CHA's conduct, the Tribunal dismissed the appeal, emphasizing compliance with Customs regulations to avoid penalties and confiscation. en-us Thu, 08 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1247 The Appellate Tribunal upheld the penalty of Rs.25,000/- imposed on the Customs House Agent (CHA) by the Commissioner under Section 114 of the Customs Act. Despite the goods being physically exported, the Tribunal clarified that confiscation liability persists post-exportation. Noting discrepancies and the CHA's conduct, the Tribunal dismissed the appeal, emphasizing compliance with Customs regulations to avoid penalties and confiscation. Case-Laws Customs Thu, 08 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1247