https://www.taxtmi.com/caselaws?id=391336 The Tribunal found that the Customs House Agent (CHA) was not liable for penalty under Section 112(a)/(b) of the Customs Act. It was determined that there was no connivance with the importer, and the misdeclaration was deemed a genuine mistake based on the information provided. As the CHA lacked knowledge of the correct conversion rate and had filed previous entries without issue, the Tribunal held that no penalty was justified. The appeal was successful, and the penalties imposed on the CHA were set aside, granting the appellant relief. en-us Thu, 23 Jan 2020 00:00:00 +0530 Sat, 25 Jan 2020 12:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391336 The Tribunal found that the Customs House Agent (CHA) was not liable for penalty under Section 112(a)/(b) of the Customs Act. It was determined that there was no connivance with the importer, and the misdeclaration was deemed a genuine mistake based on the information provided. As the CHA lacked knowledge of the correct conversion rate and had filed previous entries without issue, the Tribunal held that no penalty was justified. The appeal was successful, and the penalties imposed on the CHA were set aside, granting the appellant relief. Case-Laws Customs Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391336