https://www.taxtmi.com/caselaws?id=391789 The Tribunal remanded the case back to the adjudicating authority for re-determination of duty demand under the second Show Cause Notice. Penalties were imposed on various parties under the Customs Act, with the penalty on the Custom House Agent (CHA) being set aside based on the CHA's duty to verify the Importer Exporter Code (IEC) rather than investigate document veracity. The revenue's appeals were allowed for re-determination of duty demand, while the appeal by the CHA was successful in setting aside the penalty. en-us Mon, 30 Sep 2019 00:00:00 +0530 Fri, 07 Feb 2020 10:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391789 The Tribunal remanded the case back to the adjudicating authority for re-determination of duty demand under the second Show Cause Notice. Penalties were imposed on various parties under the Customs Act, with the penalty on the Custom House Agent (CHA) being set aside based on the CHA's duty to verify the Importer Exporter Code (IEC) rather than investigate document veracity. The revenue's appeals were allowed for re-determination of duty demand, while the appeal by the CHA was successful in setting aside the penalty. Case-Laws Customs Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391789