https://www.taxtmi.com/caselaws?id=343541 The Tribunal allowed the appeals filed by the appellant-CHA, setting aside the penalty imposed under Section 114 (i) of the Customs Act, 1962. The Tribunal found no serious allegations against the appellant-CHA, emphasizing the absence of specific clause violations under Regulation 13 of CHALR, 2004. The judgment concluded that the penalty was not sustainable due to the lack of substantial evidence supporting the allegations of the appellant-CHA's involvement in exporting substandard rice. en-us Tue, 21 Mar 2017 00:00:00 +0530 Sat, 27 May 2017 07:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343541 The Tribunal allowed the appeals filed by the appellant-CHA, setting aside the penalty imposed under Section 114 (i) of the Customs Act, 1962. The Tribunal found no serious allegations against the appellant-CHA, emphasizing the absence of specific clause violations under Regulation 13 of CHALR, 2004. The judgment concluded that the penalty was not sustainable due to the lack of substantial evidence supporting the allegations of the appellant-CHA's involvement in exporting substandard rice. Case-Laws Customs Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343541