https://www.taxtmi.com/caselaws?id=31321 The Tribunal set aside penalties imposed on the appellants under Section 114(iii) of the Customs Act for aiding in fraudulent drawback claims, citing lack of evidence proving their knowledge of over-invoicing. Precedents highlighted that procedural infractions do not establish consent for penalties on Customs House Agents, emphasizing the need for evidence of mala fide intentions. The Tribunal found the department's arguments insufficient to prove the appellants' knowledge, leading to the penalties being overturned and the appeals allowed. en-us Thu, 20 Sep 2007 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31321 The Tribunal set aside penalties imposed on the appellants under Section 114(iii) of the Customs Act for aiding in fraudulent drawback claims, citing lack of evidence proving their knowledge of over-invoicing. Precedents highlighted that procedural infractions do not establish consent for penalties on Customs House Agents, emphasizing the need for evidence of mala fide intentions. The Tribunal found the department's arguments insufficient to prove the appellants' knowledge, leading to the penalties being overturned and the appeals allowed. Case-Laws Customs Thu, 20 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31321