https://www.taxtmi.com/caselaws?id=361255 The appellate tribunal upheld the penalty of Rs. 10,00,000 imposed on a Customs House Agent (CHA) for his involvement in fraudulent export activities, including overvaluation of exports to claim ineligible benefits. Despite the CHA's denial of conspiracy involvement, his admission of receiving duty drawbacks and knowledge of irregular export practices led to the tribunal affirming his complicity. The tribunal emphasized the CHA's obligations under Customs regulations and concluded that his actions violated regulatory requirements, resulting in the dismissal of the appeal and the penalty being upheld. en-us Mon, 21 May 2018 00:00:00 +0530 Tue, 13 Nov 2018 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361255 The appellate tribunal upheld the penalty of Rs. 10,00,000 imposed on a Customs House Agent (CHA) for his involvement in fraudulent export activities, including overvaluation of exports to claim ineligible benefits. Despite the CHA's denial of conspiracy involvement, his admission of receiving duty drawbacks and knowledge of irregular export practices led to the tribunal affirming his complicity. The tribunal emphasized the CHA's obligations under Customs regulations and concluded that his actions violated regulatory requirements, resulting in the dismissal of the appeal and the penalty being upheld. Case-Laws Customs Mon, 21 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361255