https://www.taxtmi.com/caselaws?id=433975 The Tribunal set aside penalties imposed on the appellants, including the Custom House Agent (CHA), for misdeclaring an export consignment of 'Muriate of Potash' as 'Industrial Salt'. The Tribunal found insufficient evidence of active involvement or abetment by the CHA in the misdeclaration. It emphasized the complexity of classification issues and the CHA's reliance on the exporter's documents, stating that penalties should be based on active participation or negligence, which was not proven in this case. en-us Wed, 08 Feb 2023 00:00:00 +0530 Tue, 03 Oct 2023 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433975 The Tribunal set aside penalties imposed on the appellants, including the Custom House Agent (CHA), for misdeclaring an export consignment of 'Muriate of Potash' as 'Industrial Salt'. The Tribunal found insufficient evidence of active involvement or abetment by the CHA in the misdeclaration. It emphasized the complexity of classification issues and the CHA's reliance on the exporter's documents, stating that penalties should be based on active participation or negligence, which was not proven in this case. Case-Laws Customs Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433975