https://www.taxtmi.com/caselaws?id=426094 The Tribunal overturned the penalty imposed on the appellant-CHA under Regulation 18 of the Customs Brokers Licensing Regulations, 2018. Despite allegations stemming from mis-declaration of goods by an exporter, the Tribunal found no misconduct by the appellant or its staff. The penalty was based on perceived lack of supervision over an employee during customs examination, which the Tribunal deemed unwarranted. The decision highlighted the importance of supervision but clarified that mere assistance during customs procedures did not constitute misconduct deserving penalties. en-us Wed, 03 Aug 2022 00:00:00 +0530 Mon, 08 Aug 2022 09:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426094 The Tribunal overturned the penalty imposed on the appellant-CHA under Regulation 18 of the Customs Brokers Licensing Regulations, 2018. Despite allegations stemming from mis-declaration of goods by an exporter, the Tribunal found no misconduct by the appellant or its staff. The penalty was based on perceived lack of supervision over an employee during customs examination, which the Tribunal deemed unwarranted. The decision highlighted the importance of supervision but clarified that mere assistance during customs procedures did not constitute misconduct deserving penalties. Case-Laws Customs Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426094