https://www.taxtmi.com/caselaws?id=350109 The penalties imposed on transporters under Section 112(b) of the Customs Act, a Custom House Agent (CHA), and a director of a company were set aside in a case involving the fraudulent import of goods. The court found insufficient evidence to prove their awareness or involvement in the fraud committed by the importers. The transporters were not held accountable for the fraudulent activities as they were only responsible for transporting the goods. Similarly, the CHA's lawful actions in filing bills of entries did not link them to the fraud. The purchaser of the goods was also absolved of penalties due to a lack of evidence showing their knowledge of the wrongdoing. en-us Mon, 04 Sep 2017 00:00:00 +0530 Mon, 30 Apr 2018 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350109 The penalties imposed on transporters under Section 112(b) of the Customs Act, a Custom House Agent (CHA), and a director of a company were set aside in a case involving the fraudulent import of goods. The court found insufficient evidence to prove their awareness or involvement in the fraud committed by the importers. The transporters were not held accountable for the fraudulent activities as they were only responsible for transporting the goods. Similarly, the CHA's lawful actions in filing bills of entries did not link them to the fraud. The purchaser of the goods was also absolved of penalties due to a lack of evidence showing their knowledge of the wrongdoing. Case-Laws Customs Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350109