https://www.taxtmi.com/caselaws?id=188723 The penalty of &8377; 5,000 imposed on the Customs House Agent (CHA) for his alleged involvement in an attempt to export goods against the provisions of the Act was set aside. Both the Commissioner and the appellate authority found no evidence linking the CHA to the fraudulent export scheme. As a result, the penalty was deemed unjustifiable, and the appeal was allowed in favor of the CHA, granting consequential relief to the appellant. en-us Tue, 21 Jan 2014 00:00:00 +0530 Wed, 14 Dec 2016 16:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188723 The penalty of &8377; 5,000 imposed on the Customs House Agent (CHA) for his alleged involvement in an attempt to export goods against the provisions of the Act was set aside. Both the Commissioner and the appellate authority found no evidence linking the CHA to the fraudulent export scheme. As a result, the penalty was deemed unjustifiable, and the appeal was allowed in favor of the CHA, granting consequential relief to the appellant. Case-Laws Customs Tue, 21 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188723