https://www.taxtmi.com/caselaws?id=188921 The Tribunal upheld the Commissioner's decision exonerating the respondent/importer from fraud charges, holding the Customs House Agent (CHA) responsible for duty payment and penalties. It was determined that the respondent was unaware of the fraudulent activities of the CHA and did not direct them. As the Commissioner's order was well-reasoned and detailed, the Tribunal dismissed Revenue's appeal, affirming that the respondent should not be penalized for the CHA's actions. en-us Mon, 22 Feb 2016 00:00:00 +0530 Wed, 23 Aug 2017 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188921 The Tribunal upheld the Commissioner's decision exonerating the respondent/importer from fraud charges, holding the Customs House Agent (CHA) responsible for duty payment and penalties. It was determined that the respondent was unaware of the fraudulent activities of the CHA and did not direct them. As the Commissioner's order was well-reasoned and detailed, the Tribunal dismissed Revenue's appeal, affirming that the respondent should not be penalized for the CHA's actions. Case-Laws Customs Mon, 22 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188921