https://www.taxtmi.com/caselaws?id=364567 The Appellate Tribunal CESTAT ALLAHABAD, in a case concerning penalties under the Customs Act, 1962, set aside penalties imposed on the appellant for misdeclaration of goods in export consignments. The Tribunal found that the appellant, a 'G' card holder employee of a CHA firm, was not involved in or aware of the misdeclaration by the exporters and acted in good faith based on provided information. The decision emphasizes the importance of establishing intent and knowledge before penalizing individuals for customs violations. en-us Tue, 19 Jun 2018 00:00:00 +0530 Fri, 21 Feb 2020 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364567 The Appellate Tribunal CESTAT ALLAHABAD, in a case concerning penalties under the Customs Act, 1962, set aside penalties imposed on the appellant for misdeclaration of goods in export consignments. The Tribunal found that the appellant, a 'G' card holder employee of a CHA firm, was not involved in or aware of the misdeclaration by the exporters and acted in good faith based on provided information. The decision emphasizes the importance of establishing intent and knowledge before penalizing individuals for customs violations. Case-Laws Customs Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364567