https://www.taxtmi.com/caselaws?id=408165 The penalty imposed on the Customs House Agent under section 114(1) of the Customs Act, 1962 for alleged involvement in the export of Red Sander was set aside. The Member (Judicial) found that the appellant's role was limited to filing papers, with no concrete evidence linking them to the export. Lack of investigation into the transporter's involvement and absence of substantial evidence led to the benefit of doubt favoring the appellant. The judgment stressed the necessity of substantial evidence before penalizing individuals under the Customs Act, emphasizing the requirement of a clear nexus between the alleged offense and the party facing penalties. en-us Thu, 27 May 2021 00:00:00 +0530 Thu, 21 Oct 2021 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408165 The penalty imposed on the Customs House Agent under section 114(1) of the Customs Act, 1962 for alleged involvement in the export of Red Sander was set aside. The Member (Judicial) found that the appellant's role was limited to filing papers, with no concrete evidence linking them to the export. Lack of investigation into the transporter's involvement and absence of substantial evidence led to the benefit of doubt favoring the appellant. The judgment stressed the necessity of substantial evidence before penalizing individuals under the Customs Act, emphasizing the requirement of a clear nexus between the alleged offense and the party facing penalties. Case-Laws Customs Thu, 27 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408165