https://www.taxtmi.com/caselaws?id=343443 The tribunal found that the Customs House Agent (CHA) was not involved in the fraudulent availment of drawback for cutting tools but only for readymade garments. It was determined that the appellant CHA was not aware of the fraudulent activities of the exporter and therefore could not be penalized for aiding and abetting in the fraudulent scheme. The penalty imposed on the CHA was overturned, and the appeal was allowed on 25/04/2017. en-us Tue, 25 Apr 2017 00:00:00 +0530 Fri, 09 Feb 2018 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343443 The tribunal found that the Customs House Agent (CHA) was not involved in the fraudulent availment of drawback for cutting tools but only for readymade garments. It was determined that the appellant CHA was not aware of the fraudulent activities of the exporter and therefore could not be penalized for aiding and abetting in the fraudulent scheme. The penalty imposed on the CHA was overturned, and the appeal was allowed on 25/04/2017. Case-Laws Customs Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343443