https://www.taxtmi.com/caselaws?id=435159 The appeal against penalties imposed under Section 114(iii) and Section 114AA of the Customs Act, 1962 for facilitating fraudulent export was partly allowed. The Member (Judicial) found the appellant, a Customs House Agent, liable for penalties due to negligence in failing to inquire about abnormal shipping bill splitting. The original penalties of Rs. 5,00,000/- each were reduced to Rs. 2 Lakhs in each section, considering the appellant's limited role. The appeal outcome resulted in modified penalties pronounced in open court on 10.02.2023. en-us Fri, 10 Feb 2023 00:00:00 +0530 Mon, 13 Mar 2023 22:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435159 The appeal against penalties imposed under Section 114(iii) and Section 114AA of the Customs Act, 1962 for facilitating fraudulent export was partly allowed. The Member (Judicial) found the appellant, a Customs House Agent, liable for penalties due to negligence in failing to inquire about abnormal shipping bill splitting. The original penalties of Rs. 5,00,000/- each were reduced to Rs. 2 Lakhs in each section, considering the appellant's limited role. The appeal outcome resulted in modified penalties pronounced in open court on 10.02.2023. Case-Laws Customs Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435159