https://www.taxtmi.com/caselaws?id=370237 The Tribunal set aside the impugned order and allowed all three appeals due to a lack of evidence supporting the mis-declaration of goods and subsequent penalties imposed on the appellants under the Customs Act. The Tribunal noted the absence of clarity on how Customs Authorities failed to detect mis-declaration during examination, casting doubt on the penalties imposed. The obligations and responsibilities of Customs Brokers were reviewed, emphasizing that once goods are cleared from customs control, the brokers' responsibilities typically conclude. The appellants were accused of failing to fulfill their duties as Customs House Agents, leading to penalties under relevant provisions. en-us Tue, 09 Oct 2018 00:00:00 +0530 Mon, 24 Feb 2020 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370237 The Tribunal set aside the impugned order and allowed all three appeals due to a lack of evidence supporting the mis-declaration of goods and subsequent penalties imposed on the appellants under the Customs Act. The Tribunal noted the absence of clarity on how Customs Authorities failed to detect mis-declaration during examination, casting doubt on the penalties imposed. The obligations and responsibilities of Customs Brokers were reviewed, emphasizing that once goods are cleared from customs control, the brokers' responsibilities typically conclude. The appellants were accused of failing to fulfill their duties as Customs House Agents, leading to penalties under relevant provisions. Case-Laws Customs Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370237