https://www.taxtmi.com/caselaws?id=366772 The Tribunal allowed the appeal by M/s. Union Clearing Service against the penalty imposed under Section 114 of the Customs Act, 1962. The Tribunal found that the penalty could not be sustained as the show cause notice failed to specify the Customs House Agent's role or identify any specific act or omission linking them to the alleged violation of the drawback scheme. Without evidence directly implicating the CHA, the penalty was overturned, emphasizing the necessity of establishing a clear link between the CHA's actions and the alleged violation to justify penalties under the Customs Act. en-us Wed, 28 Feb 2018 00:00:00 +0530 Tue, 11 Sep 2018 08:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366772 The Tribunal allowed the appeal by M/s. Union Clearing Service against the penalty imposed under Section 114 of the Customs Act, 1962. The Tribunal found that the penalty could not be sustained as the show cause notice failed to specify the Customs House Agent's role or identify any specific act or omission linking them to the alleged violation of the drawback scheme. Without evidence directly implicating the CHA, the penalty was overturned, emphasizing the necessity of establishing a clear link between the CHA's actions and the alleged violation to justify penalties under the Customs Act. Case-Laws Customs Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366772