https://www.taxtmi.com/caselaws?id=269619 The tribunal set aside the penalty imposed on the appellant, M/s. Skyline Air Logistics Ltd., and the Customs House Agent (CHA) as it found no evidence of the CHA's awareness of any misdeclaration by the exporter. The tribunal concluded that the CHA could not be held responsible for any omission or commission leading to confiscation of goods, deeming the penalties under the Customs Act unsustainable. It was highlighted that any CHA contraventions should have been addressed under CHALR regulations, not the Customs Act, leading to the appeal being allowed in favor of the appellant. en-us Fri, 02 Jan 2015 00:00:00 +0530 Fri, 18 Dec 2015 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269619 The tribunal set aside the penalty imposed on the appellant, M/s. Skyline Air Logistics Ltd., and the Customs House Agent (CHA) as it found no evidence of the CHA's awareness of any misdeclaration by the exporter. The tribunal concluded that the CHA could not be held responsible for any omission or commission leading to confiscation of goods, deeming the penalties under the Customs Act unsustainable. It was highlighted that any CHA contraventions should have been addressed under CHALR regulations, not the Customs Act, leading to the appeal being allowed in favor of the appellant. Case-Laws Customs Fri, 02 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269619