https://www.taxtmi.com/caselaws?id=343876 A Customs House Agent is not liable to penalty for misdeclaration in a Bill of Entry merely because it filed the entry on the importer's documents. Penalty under section 112(a) of the Customs Act applies only where there is evidence of knowing participation, connivance, or abetment in the act rendering goods liable to confiscation. Where the CHA acts on documents supplied by the importer and there is no material showing that it knowingly inserted false particulars, advised misdeclaration, or helped evade duty, penalty is unwarranted. en-us Wed, 31 May 2017 00:00:00 +0530 Sat, 23 Sep 2017 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343876 A Customs House Agent is not liable to penalty for misdeclaration in a Bill of Entry merely because it filed the entry on the importer's documents. Penalty under section 112(a) of the Customs Act applies only where there is evidence of knowing participation, connivance, or abetment in the act rendering goods liable to confiscation. Where the CHA acts on documents supplied by the importer and there is no material showing that it knowingly inserted false particulars, advised misdeclaration, or helped evade duty, penalty is unwarranted. Case-Laws Customs Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343876