https://www.taxtmi.com/caselaws?id=269489 The penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962, for misdeclaration of goods was found unjustified and unsustainable. The appellant, acting as a Customs House Agent, relied on false information provided by an individual claiming to be associated with the importer. The Tribunal determined that the appellant acted in good faith and was not directly involved in the misdeclaration. As a result, the penalty was set aside, and the appeal was allowed in favor of the appellant by the Appellate Tribunal CESTAT NEW DELHI on 01/10/2015. en-us Thu, 01 Oct 2015 00:00:00 +0530 Tue, 15 Dec 2015 21:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269489 The penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962, for misdeclaration of goods was found unjustified and unsustainable. The appellant, acting as a Customs House Agent, relied on false information provided by an individual claiming to be associated with the importer. The Tribunal determined that the appellant acted in good faith and was not directly involved in the misdeclaration. As a result, the penalty was set aside, and the appeal was allowed in favor of the appellant by the Appellate Tribunal CESTAT NEW DELHI on 01/10/2015. Case-Laws Customs Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269489