https://www.taxtmi.com/caselaws?id=340991 Delhi HC set aside revocation of CHA licence, forfeiture of security deposit, and Rs. 1 lakh penalty imposed for alleged mis-declaration of consignment details to fraudulently claim duty-drawback benefits. Court held no mens rea established as CHA had no knowledge of false declarations and merely processed documents with valid IE Code presumed verified by customs authorities. CHA cannot be expected to verify genuineness of each transaction beyond document processing role. Without evidence of active facilitation or fraudulent intent, punishment was unjustified. Appeal allowed in favor of appellant. en-us Mon, 27 Mar 2017 00:00:00 +0530 Wed, 04 Jun 2025 10:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340991 Delhi HC set aside revocation of CHA licence, forfeiture of security deposit, and Rs. 1 lakh penalty imposed for alleged mis-declaration of consignment details to fraudulently claim duty-drawback benefits. Court held no mens rea established as CHA had no knowledge of false declarations and merely processed documents with valid IE Code presumed verified by customs authorities. CHA cannot be expected to verify genuineness of each transaction beyond document processing role. Without evidence of active facilitation or fraudulent intent, punishment was unjustified. Appeal allowed in favor of appellant. Case-Laws Customs Mon, 27 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340991