https://www.taxtmi.com/caselaws?id=295509 The Appellate Tribunal set aside the penalty imposed on a Customs House Agent (CHA) under Section 114 of the Customs Act, 1962. The Tribunal found insufficient evidence linking the CHA to the customs violations, noting the lack of direct proof of his involvement in filing shipping bills or controlling card holders. The appeal was allowed in favor of the CHA, as the Revenue's case lacked conclusive evidence of his direct participation in the alleged violations. en-us Wed, 01 Oct 2014 00:00:00 +0530 Tue, 08 Jun 2021 09:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295509 The Appellate Tribunal set aside the penalty imposed on a Customs House Agent (CHA) under Section 114 of the Customs Act, 1962. The Tribunal found insufficient evidence linking the CHA to the customs violations, noting the lack of direct proof of his involvement in filing shipping bills or controlling card holders. The appeal was allowed in favor of the CHA, as the Revenue's case lacked conclusive evidence of his direct participation in the alleged violations. Case-Laws Customs Wed, 01 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295509