https://www.taxtmi.com/caselaws?id=30204 Penalty under Section 112(a) of the Customs Act was found unsustainable against the Custom House Agent because the Bill of Entry description matched the invoice description supplied by the importer. The alleged mismatch with the air way bill description did not, on these facts, establish culpable misdescription or any contravention by the CHA. As no breach by the CHA was made out, the issue of additional penalty for breach of the CHA licence did not arise. The appeal was allowed. en-us Mon, 25 Feb 2008 00:00:00 +0530 Thu, 14 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30204 Penalty under Section 112(a) of the Customs Act was found unsustainable against the Custom House Agent because the Bill of Entry description matched the invoice description supplied by the importer. The alleged mismatch with the air way bill description did not, on these facts, establish culpable misdescription or any contravention by the CHA. As no breach by the CHA was made out, the issue of additional penalty for breach of the CHA licence did not arise. The appeal was allowed. Case-Laws Customs Mon, 25 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30204