https://www.taxtmi.com/caselaws?id=394448 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 114AA of the Customs Act. It was determined that there was no evidence of the Customs House Agent's involvement in knowingly using false documents for clearance purposes, thus failing to meet the conditions required for imposing the penalty. The lack of connivance between the agent and the importer, along with the absence of specific forged documents knowingly used by the agent, led to the decision in favor of the appellant, granting consequential benefits. en-us Wed, 22 Jan 2020 00:00:00 +0530 Mon, 13 Apr 2020 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394448 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 114AA of the Customs Act. It was determined that there was no evidence of the Customs House Agent's involvement in knowingly using false documents for clearance purposes, thus failing to meet the conditions required for imposing the penalty. The lack of connivance between the agent and the importer, along with the absence of specific forged documents knowingly used by the agent, led to the decision in favor of the appellant, granting consequential benefits. Case-Laws Customs Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394448