https://www.taxtmi.com/caselaws?id=190624 The Tribunal overturned the penalty imposed under Section 117 of the Customs Act, 1962 on the Customs House Agent (CHA) for aiding in availing excess draw back claim. The decision was based on the CHA's lack of knowledge regarding the over-valuation of goods, supported by genuine documents and legal precedents. The appeal was allowed with consequential relief. en-us Tue, 08 Apr 2014 00:00:00 +0530 Tue, 21 Feb 2017 10:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190624 The Tribunal overturned the penalty imposed under Section 117 of the Customs Act, 1962 on the Customs House Agent (CHA) for aiding in availing excess draw back claim. The decision was based on the CHA's lack of knowledge regarding the over-valuation of goods, supported by genuine documents and legal precedents. The appeal was allowed with consequential relief. Case-Laws Customs Tue, 08 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190624