https://www.taxtmi.com/caselaws?id=416477 The Court upheld the enhanced penalty of Rs. 5,00,000 imposed under Sections 114(i) and 117 of the Customs Act, 1962, on the appellant for involvement in mis-declaration of goods. It held the employee of the Customs House Agent (CHA) liable for the mis-declaration, emphasizing that ignorance of the transaction did not absolve responsibility. The Court clarified that penalties under the Customs Act were applicable alongside actions under the Customs House Agents Licensing Regulations, 2004 (CHALR). The appeals challenging the penalty were dismissed, affirming the liability of the appellant and the justification of the penalty imposed. en-us Fri, 10 Dec 2021 00:00:00 +0530 Thu, 30 Dec 2021 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416477 The Court upheld the enhanced penalty of Rs. 5,00,000 imposed under Sections 114(i) and 117 of the Customs Act, 1962, on the appellant for involvement in mis-declaration of goods. It held the employee of the Customs House Agent (CHA) liable for the mis-declaration, emphasizing that ignorance of the transaction did not absolve responsibility. The Court clarified that penalties under the Customs Act were applicable alongside actions under the Customs House Agents Licensing Regulations, 2004 (CHALR). The appeals challenging the penalty were dismissed, affirming the liability of the appellant and the justification of the penalty imposed. Case-Laws Customs Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416477