https://www.taxtmi.com/caselaws?id=363244 The tribunal overturned the penalty imposed on a Custom House Agent (CHA) for alleged mis-declaration of goods by the importer, as the CHA was not involved in the mis-declaration. The penalty under the Customs Act was set aside, emphasizing that penalties should be based on direct involvement in wrongful acts. Additionally, imposing penalties for violations of specific regulations should be addressed within the relevant legal framework, ensuring procedural fairness and adherence to natural justice principles. en-us Mon, 09 Jul 2018 00:00:00 +0530 Tue, 10 Jul 2018 07:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363244 The tribunal overturned the penalty imposed on a Custom House Agent (CHA) for alleged mis-declaration of goods by the importer, as the CHA was not involved in the mis-declaration. The penalty under the Customs Act was set aside, emphasizing that penalties should be based on direct involvement in wrongful acts. Additionally, imposing penalties for violations of specific regulations should be addressed within the relevant legal framework, ensuring procedural fairness and adherence to natural justice principles. Case-Laws Customs Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363244