https://www.taxtmi.com/caselaws?id=359509 The Tribunal set aside penalties imposed on a Customs House Agent (CHA) and an individual for attempting to export prohibited goods under Section 114(i) of the Customs Act, 1962. The appellants, who lacked knowledge of the goods' nature, filed shipping bills based on documents provided by the exporter. The Tribunal found that the appellants did not knowingly attempt to export prohibited goods and emphasized the limited role of the CHA in the process. Penalties on the individual partner of the CHA firm were also overturned based on established legal principles from previous judgments. The appeals were allowed with consequential relief, if any, as per the law. en-us Thu, 26 Apr 2018 00:00:00 +0530 Tue, 01 May 2018 06:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359509 The Tribunal set aside penalties imposed on a Customs House Agent (CHA) and an individual for attempting to export prohibited goods under Section 114(i) of the Customs Act, 1962. The appellants, who lacked knowledge of the goods' nature, filed shipping bills based on documents provided by the exporter. The Tribunal found that the appellants did not knowingly attempt to export prohibited goods and emphasized the limited role of the CHA in the process. Penalties on the individual partner of the CHA firm were also overturned based on established legal principles from previous judgments. The appeals were allowed with consequential relief, if any, as per the law. Case-Laws Customs Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359509