https://www.taxtmi.com/caselaws?id=392565 The Tribunal set aside the penalty imposed under Section 114AA of the Customs Act against a Custom House agent for importing branded cosmetics without complying with registration requirements. The decision emphasized the lack of evidence showing intentional wrongdoing or malafide intent on the agent's part, highlighting the importance of proving knowledge and deliberate wrongdoing before imposing penalties for non-compliance with regulatory rules. en-us Thu, 28 Nov 2019 00:00:00 +0530 Thu, 05 Nov 2020 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392565 The Tribunal set aside the penalty imposed under Section 114AA of the Customs Act against a Custom House agent for importing branded cosmetics without complying with registration requirements. The decision emphasized the lack of evidence showing intentional wrongdoing or malafide intent on the agent's part, highlighting the importance of proving knowledge and deliberate wrongdoing before imposing penalties for non-compliance with regulatory rules. Case-Laws Customs Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392565