https://www.taxtmi.com/caselaws?id=351465 The Tribunal set aside the penalty imposed on the Director of a Customs House Agent (CHA) company for misclassifying imported goods under the Customs Act. The Tribunal emphasized the CHA's responsibility in determining correct classification in the self-assessment era and found no grounds for penalty imposition under Section 112 (a). It ruled in favor of the appellant, highlighting that the penalty was unjust as the appellant acted on the importer's instructions, and the product required physical examination for accurate classification. en-us Thu, 09 Nov 2017 00:00:00 +0530 Thu, 28 Feb 2019 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351465 The Tribunal set aside the penalty imposed on the Director of a Customs House Agent (CHA) company for misclassifying imported goods under the Customs Act. The Tribunal emphasized the CHA's responsibility in determining correct classification in the self-assessment era and found no grounds for penalty imposition under Section 112 (a). It ruled in favor of the appellant, highlighting that the penalty was unjust as the appellant acted on the importer's instructions, and the product required physical examination for accurate classification. Case-Laws Customs Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351465