https://www.taxtmi.com/caselaws?id=372114 The High Court held that the penalty imposed on the appellant, a Chartered Accountant, under Section 112(a) of the Customs Act, 1962, was not justified as his actions did not directly contribute to the fraudulent activity of the importer. The Court found that the appellant's role was limited to issuing certificates without full verification and did not extend to aiding or abetting the importer in committing the fraud. Therefore, the High Court set aside the Tribunal's decision and ruled in favor of the appellant, disposing of the appeal in his favor. en-us Wed, 12 Dec 2018 00:00:00 +0530 Wed, 13 Nov 2019 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372114 The High Court held that the penalty imposed on the appellant, a Chartered Accountant, under Section 112(a) of the Customs Act, 1962, was not justified as his actions did not directly contribute to the fraudulent activity of the importer. The Court found that the appellant's role was limited to issuing certificates without full verification and did not extend to aiding or abetting the importer in committing the fraud. Therefore, the High Court set aside the Tribunal's decision and ruled in favor of the appellant, disposing of the appeal in his favor. Case-Laws Customs Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372114