https://www.taxtmi.com/caselaws?id=370960 The tribunal set aside the impugned order in a case involving the classification of imported goods by M/s Universal Enterprises. The appellants, acting as Customs House Agents (CHA), were accused of mis-declaration and connivance with the importer in evading customs duty. However, the tribunal found no specific evidence of collusion and noted that the appellants had followed CHLR regulations based on the information provided. The search of the appellant's premises yielded no incriminating evidence, leading the tribunal to conclude that the penalties imposed under the Customs Act were unwarranted. As a result, the appeal was allowed. en-us Thu, 14 Jun 2018 00:00:00 +0530 Tue, 27 Nov 2018 06:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370960 The tribunal set aside the impugned order in a case involving the classification of imported goods by M/s Universal Enterprises. The appellants, acting as Customs House Agents (CHA), were accused of mis-declaration and connivance with the importer in evading customs duty. However, the tribunal found no specific evidence of collusion and noted that the appellants had followed CHLR regulations based on the information provided. The search of the appellant's premises yielded no incriminating evidence, leading the tribunal to conclude that the penalties imposed under the Customs Act were unwarranted. As a result, the appeal was allowed. Case-Laws Customs Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370960