https://www.taxtmi.com/caselaws?id=335123 The court set aside penalties imposed on a Clearing House Agent (CHA) firm under Section 112 of the Customs Act for alleged involvement in fraudulent import activities. It was found that the agency was not directly involved in the fraud, attributing the actions to an individual employee. Due to the lack of evidence implicating the agency in aiding or abetting the importers, the penalties were deemed unsustainable. All appeals were allowed, emphasizing the necessity of direct involvement and evidence when imposing penalties on entities in import activities. en-us Wed, 31 Aug 2016 00:00:00 +0530 Sat, 26 Nov 2016 10:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335123 The court set aside penalties imposed on a Clearing House Agent (CHA) firm under Section 112 of the Customs Act for alleged involvement in fraudulent import activities. It was found that the agency was not directly involved in the fraud, attributing the actions to an individual employee. Due to the lack of evidence implicating the agency in aiding or abetting the importers, the penalties were deemed unsustainable. All appeals were allowed, emphasizing the necessity of direct involvement and evidence when imposing penalties on entities in import activities. Case-Laws Customs Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335123