https://www.taxtmi.com/caselaws?id=353834 The penalty imposed on the Customs House Agent (CHA) for underpayment of duty on imported consignments of cigarettes was deemed unjustified. The Member (Judicial) noted the CHA's prompt rectification of the error and lack of fraudulent intent. As there was no concrete evidence implicating the CHA in fraudulent activities, the penalty was set aside. The judgment highlighted the necessity of specific evidence before imposing penalties under the Customs Act, emphasizing fairness and accountability in customs enforcement. en-us Wed, 06 Dec 2017 00:00:00 +0530 Fri, 01 Mar 2019 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353834 The penalty imposed on the Customs House Agent (CHA) for underpayment of duty on imported consignments of cigarettes was deemed unjustified. The Member (Judicial) noted the CHA's prompt rectification of the error and lack of fraudulent intent. As there was no concrete evidence implicating the CHA in fraudulent activities, the penalty was set aside. The judgment highlighted the necessity of specific evidence before imposing penalties under the Customs Act, emphasizing fairness and accountability in customs enforcement. Case-Laws Customs Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353834