https://www.taxtmi.com/caselaws?id=421888 The Tribunal set aside the penalty of Rs. 1 lakh imposed on the appellant-CHA under Section 114(i) of the Customs Act, finding that the appellant had no reason to doubt the genuineness of the exporter or the goods, which were factory stuffed and sealed. The Tribunal concluded that the appellant was not guilty of abetment in the attempted export of prohibited goods due to the lack of direct contact with the exporter. Therefore, the impugned order imposing the penalty was overturned, and the appeal was allowed. en-us Mon, 02 May 2022 00:00:00 +0530 Wed, 04 May 2022 08:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421888 The Tribunal set aside the penalty of Rs. 1 lakh imposed on the appellant-CHA under Section 114(i) of the Customs Act, finding that the appellant had no reason to doubt the genuineness of the exporter or the goods, which were factory stuffed and sealed. The Tribunal concluded that the appellant was not guilty of abetment in the attempted export of prohibited goods due to the lack of direct contact with the exporter. Therefore, the impugned order imposing the penalty was overturned, and the appeal was allowed. Case-Laws Customs Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421888