https://www.taxtmi.com/caselaws?id=336321 The Tribunal allowed the appeal, setting aside the penalty imposed on the Customs House Agent under Section 112(a) and 112(b) of the Customs Act, 1962. The decision emphasized the lack of concrete evidence proving the agent's awareness of the misdeclaration of goods in the bill of entry. It highlighted the necessity for substantiated proof before upholding penalties related to the nature of imported goods declared in entries. en-us Tue, 23 Aug 2016 00:00:00 +0530 Tue, 10 Jan 2017 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336321 The Tribunal allowed the appeal, setting aside the penalty imposed on the Customs House Agent under Section 112(a) and 112(b) of the Customs Act, 1962. The decision emphasized the lack of concrete evidence proving the agent's awareness of the misdeclaration of goods in the bill of entry. It highlighted the necessity for substantiated proof before upholding penalties related to the nature of imported goods declared in entries. Case-Laws Customs Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336321