https://www.taxtmi.com/caselaws?id=404842 The Tribunal set aside the penalty imposed on the Customs House Agent (CHA) under Section 112 of the Customs Act for mis-declaration by the importer. The Tribunal found insufficient evidence to establish the CHA's knowledge or collusion with the importer, emphasizing the requirement of active involvement in fraudulent activities for penalty imposition. Relying on legal precedents, the Tribunal revoked the penalty, concluding that the appellant's lack of direct involvement in the mis-declaration made the penalty unsustainable. The appellant's appeal was allowed, and the penalty was overturned. en-us Thu, 04 Mar 2021 00:00:00 +0530 Thu, 13 Jan 2022 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404842 The Tribunal set aside the penalty imposed on the Customs House Agent (CHA) under Section 112 of the Customs Act for mis-declaration by the importer. The Tribunal found insufficient evidence to establish the CHA's knowledge or collusion with the importer, emphasizing the requirement of active involvement in fraudulent activities for penalty imposition. Relying on legal precedents, the Tribunal revoked the penalty, concluding that the appellant's lack of direct involvement in the mis-declaration made the penalty unsustainable. The appellant's appeal was allowed, and the penalty was overturned. Case-Laws Customs Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404842