https://www.taxtmi.com/caselaws?id=337508 The tribunal modified the impugned order by setting aside the penalty under Sections 114(i) and 114(iii) of the Customs Act, 1962, while upholding the penalty under Section 117. The appellant, a Custom House Agent, was found not actively involved in improper exportation but was penalized for failure to comply with duties under the Act. The penalty under Section 117 was upheld due to the appellant's conduct falling within its scope. The judgment was pronounced on 6.1.2017 by tribunal members Ms. Archana Wadhwa and Mr. V. Padmanabhan. en-us Fri, 06 Jan 2017 00:00:00 +0530 Thu, 24 Aug 2017 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337508 The tribunal modified the impugned order by setting aside the penalty under Sections 114(i) and 114(iii) of the Customs Act, 1962, while upholding the penalty under Section 117. The appellant, a Custom House Agent, was found not actively involved in improper exportation but was penalized for failure to comply with duties under the Act. The penalty under Section 117 was upheld due to the appellant's conduct falling within its scope. The judgment was pronounced on 6.1.2017 by tribunal members Ms. Archana Wadhwa and Mr. V. Padmanabhan. Case-Laws Customs Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337508