https://www.taxtmi.com/caselaws?id=388485 Where a customs broker or CHA, as an independent legal entity, knowingly facilitates clearance of imported goods found unsafe and mis-branded under the Food Safety and Standards Act, penalty under Section 112A of the Customs Act can be attracted for failure to ensure customs compliance. The consignment had been tested by the FSSAI laboratory and treated as prohibited goods liable to confiscation, and the record indicated the CHA firm had knowledge of the violations. On that basis, the omission to impose penalty was found unsustainable and the penalty issue was remanded for fresh adjudication. en-us Fri, 15 Nov 2019 00:00:00 +0530 Sat, 16 Nov 2019 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388485 Where a customs broker or CHA, as an independent legal entity, knowingly facilitates clearance of imported goods found unsafe and mis-branded under the Food Safety and Standards Act, penalty under Section 112A of the Customs Act can be attracted for failure to ensure customs compliance. The consignment had been tested by the FSSAI laboratory and treated as prohibited goods liable to confiscation, and the record indicated the CHA firm had knowledge of the violations. On that basis, the omission to impose penalty was found unsustainable and the penalty issue was remanded for fresh adjudication. Case-Laws Customs Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388485