No Penalty for Customs House Agent Due to Lack of Evidence on Export Over-Valuation Awareness Under Customs Act Sections 114(iii) & 117. https://www.taxtmi.com/highlights?id=34978 Imposition of penalty u/s 114 (iii) of the CA and u/s 117 of the CA on CHA - o evidence on record to show that he was aware of the over-valuation of the export consignment and he simplicitor proceeded by the declaration made by the exporters - no penalty - AT en-us Thu, 25 May 2017 12:21:26 +0530 Thu, 25 May 2017 12:21:26 +0530 TaxTMI RSS Generator No Penalty for Customs House Agent Due to Lack of Evidence on Export Over-Valuation Awareness Under Customs Act Sections 114(iii) & 117. https://www.taxtmi.com/highlights?id=34978 Imposition of penalty u/s 114 (iii) of the CA and u/s 117 of the CA on CHA - o evidence on record to show that he was aware of the over-valuation of the export consignment and he simplicitor proceeded by the declaration made by the exporters - no penalty - AT Highlights Customs Thu, 25 May 2017 12:21:26 +0530 https://www.taxtmi.com/highlights?id=34978