https://www.taxtmi.com/caselaws?id=377955 The High Court upheld the CESTAT's decision to impose a penalty of forfeiture of security and Rs. 50,000 on the CB holder, dismissing the appeal by the Customs Authorities. The judgment emphasized the limitations of imposing unrealistic expectations on CB holders and the need to consider their role as independent agents facilitating customs processes without being public servants. en-us Tue, 09 Oct 2018 00:00:00 +0530 Sat, 06 Apr 2019 06:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377955 The High Court upheld the CESTAT's decision to impose a penalty of forfeiture of security and Rs. 50,000 on the CB holder, dismissing the appeal by the Customs Authorities. The judgment emphasized the limitations of imposing unrealistic expectations on CB holders and the need to consider their role as independent agents facilitating customs processes without being public servants. Case-Laws Customs Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377955