https://www.taxtmi.com/caselaws?id=271394 The appeal was successful as the penalty imposed on a Customs House Agent for misdeclaration of imported products under Section 117 of the Customs Act, 1962 was found unsustainable. The adjudicating authority had only directed reclassification of the goods without holding them liable for confiscation due to misdeclaration. The impugned order was set aside, and the appeal was allowed with any consequential relief. The judgment highlighted the necessity of proper findings by the adjudicating authority to support penalties under the Customs Act, 1962. en-us Fri, 01 Jan 2016 00:00:00 +0530 Thu, 13 Oct 2016 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271394 The appeal was successful as the penalty imposed on a Customs House Agent for misdeclaration of imported products under Section 117 of the Customs Act, 1962 was found unsustainable. The adjudicating authority had only directed reclassification of the goods without holding them liable for confiscation due to misdeclaration. The impugned order was set aside, and the appeal was allowed with any consequential relief. The judgment highlighted the necessity of proper findings by the adjudicating authority to support penalties under the Customs Act, 1962. Case-Laws Customs Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271394