https://www.taxtmi.com/caselaws?id=398330 The Tribunal allowed the appeal filed by an employee of a Customs House Agent (CHA) company against an order-in-original that imposed penalties due to mis-declaration in the Bill of Entry, confiscation of goods, and allegations of aiding and abetting in smuggling activities. The Tribunal found no evidence of aiding and abetting by the appellant, attributing responsibility to the CHA company. As a result, the penalty imposed under Section 112(a) of the Customs Act was set aside, granting the appellant consequential benefits in a judgment pronounced on 10.09.2020. en-us Thu, 10 Sep 2020 00:00:00 +0530 Fri, 28 May 2021 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398330 The Tribunal allowed the appeal filed by an employee of a Customs House Agent (CHA) company against an order-in-original that imposed penalties due to mis-declaration in the Bill of Entry, confiscation of goods, and allegations of aiding and abetting in smuggling activities. The Tribunal found no evidence of aiding and abetting by the appellant, attributing responsibility to the CHA company. As a result, the penalty imposed under Section 112(a) of the Customs Act was set aside, granting the appellant consequential benefits in a judgment pronounced on 10.09.2020. Case-Laws Customs Thu, 10 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398330