https://www.taxtmi.com/caselaws?id=191673 Penalty under the Customs Act was held unsustainable where the record did not contain cogent evidence linking the appellant to the filing of incorrect shipping bills or to any employee's alleged misconduct. The adjudicating authority's attribution of responsibility under the Customs House Agents Licensing Regulations was found unsupported by evidence, and no direct or legally attributable involvement in the impugned export transactions was established. On that basis, the penal consequence could not be justified and was set aside. en-us Fri, 26 Jun 2015 00:00:00 +0530 Thu, 13 Apr 2017 07:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191673 Penalty under the Customs Act was held unsustainable where the record did not contain cogent evidence linking the appellant to the filing of incorrect shipping bills or to any employee's alleged misconduct. The adjudicating authority's attribution of responsibility under the Customs House Agents Licensing Regulations was found unsupported by evidence, and no direct or legally attributable involvement in the impugned export transactions was established. On that basis, the penal consequence could not be justified and was set aside. Case-Laws Customs Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191673