https://www.taxtmi.com/caselaws?id=284857 The Tribunal set aside the penalty imposed on a partner of a Customs House Agent (CHA) firm under Section 114 of the Customs Act, 1962 for facilitating fraudulent exports through an unauthorized person. The Tribunal emphasized that vicarious responsibility cannot be imposed on an individual partner and criticized the lack of due deliberation in applying penalties. The decision underscored the need for careful consideration before imposing penalties and highlighted the importance of upholding legal principles in such cases. en-us Fri, 21 Oct 2016 00:00:00 +0530 Sat, 14 Dec 2019 10:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284857 The Tribunal set aside the penalty imposed on a partner of a Customs House Agent (CHA) firm under Section 114 of the Customs Act, 1962 for facilitating fraudulent exports through an unauthorized person. The Tribunal emphasized that vicarious responsibility cannot be imposed on an individual partner and criticized the lack of due deliberation in applying penalties. The decision underscored the need for careful consideration before imposing penalties and highlighted the importance of upholding legal principles in such cases. Case-Laws Customs Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284857