https://www.taxtmi.com/caselaws?id=331541 The Tribunal set aside the penalty imposed on the Customs House Agent (CHA) for incorrectly classifying imported goods as 'Medicaments' instead of 'Food Supplements'. The Tribunal found that the CHA had exercised due diligence by paying duty on the declared goods, and the complexity of classification primarily fell under the Customs Department's responsibility. Citing a previous decision where a similar penalty was overturned, the Tribunal concluded that penalizing the CHA was unwarranted. Consequently, the Tribunal ruled in favor of the CHA, setting aside the penalty and disposing of the appeal. en-us Wed, 20 Jul 2016 00:00:00 +0530 Wed, 04 Jan 2017 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331541 The Tribunal set aside the penalty imposed on the Customs House Agent (CHA) for incorrectly classifying imported goods as 'Medicaments' instead of 'Food Supplements'. The Tribunal found that the CHA had exercised due diligence by paying duty on the declared goods, and the complexity of classification primarily fell under the Customs Department's responsibility. Citing a previous decision where a similar penalty was overturned, the Tribunal concluded that penalizing the CHA was unwarranted. Consequently, the Tribunal ruled in favor of the CHA, setting aside the penalty and disposing of the appeal. Case-Laws Customs Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331541