https://www.taxtmi.com/caselaws?id=387823 The High Court upheld the decision of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) to set aside penalties imposed on the Customs House Agent (CHA) under Sections 112(b) and 114AA of the Customs Act, 1962. The court emphasized the lack of evidence establishing mens rea or conscious knowledge on the part of the CHA in the forgery of exemption certificates. The CHA's good faith actions in processing documents provided by the importer were noted, and the court dismissed the appeal, finding no substantial question of law necessitating further review. en-us Fri, 11 Oct 2019 00:00:00 +0530 Sat, 07 Nov 2020 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387823 The High Court upheld the decision of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) to set aside penalties imposed on the Customs House Agent (CHA) under Sections 112(b) and 114AA of the Customs Act, 1962. The court emphasized the lack of evidence establishing mens rea or conscious knowledge on the part of the CHA in the forgery of exemption certificates. The CHA's good faith actions in processing documents provided by the importer were noted, and the court dismissed the appeal, finding no substantial question of law necessitating further review. Case-Laws Customs Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387823