https://www.taxtmi.com/caselaws?id=359601 The Tribunal set aside the penalty imposed on a Customs House Agent (CHA) under Section 112(a) of the Customs Act, 1962, amounting to Rs. 5 lakh for mis-declaration of goods. The Tribunal found the penalty unjustified as there was no clear evidence of deliberate violation by the CHA, and no proceedings were initiated under the Custom House Agent Licensing Regulations, 2004. The absence of actions under the regulations undermined the basis for the penalty, leading to the appeal being allowed. en-us Tue, 13 Mar 2018 00:00:00 +0530 Mon, 04 Mar 2019 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359601 The Tribunal set aside the penalty imposed on a Customs House Agent (CHA) under Section 112(a) of the Customs Act, 1962, amounting to Rs. 5 lakh for mis-declaration of goods. The Tribunal found the penalty unjustified as there was no clear evidence of deliberate violation by the CHA, and no proceedings were initiated under the Custom House Agent Licensing Regulations, 2004. The absence of actions under the regulations undermined the basis for the penalty, leading to the appeal being allowed. Case-Laws Customs Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359601