https://www.taxtmi.com/caselaws?id=385366 The Tribunal set aside the penalty imposed on the Custom House Agent (CHA) under Section 117 of the Customs Act, 1962. The Tribunal ruled in favor of the CHA, noting the lack of evidence of wrongdoing on their part. Emphasizing the CHA's reliance on information provided by the importer and the absence of intent to evade duty payment, the decision highlighted importer responsibility for accurate information in customs clearance, aligning with precedents where penalties on CHAs were overturned in cases of good faith actions based on importer-supplied data. en-us Tue, 13 Aug 2019 00:00:00 +0530 Wed, 04 Sep 2019 07:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385366 The Tribunal set aside the penalty imposed on the Custom House Agent (CHA) under Section 117 of the Customs Act, 1962. The Tribunal ruled in favor of the CHA, noting the lack of evidence of wrongdoing on their part. Emphasizing the CHA's reliance on information provided by the importer and the absence of intent to evade duty payment, the decision highlighted importer responsibility for accurate information in customs clearance, aligning with precedents where penalties on CHAs were overturned in cases of good faith actions based on importer-supplied data. Case-Laws Customs Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385366