https://www.taxtmi.com/caselaws?id=437646 The Tribunal set aside penalties imposed on employees of an exporting firm and a Customs House Agent (CHA) firm for mis-declaration of goods for duty drawback and benefits under the Focus Product Scheme. The penalties were based on statements without cross-examination, deemed unsustainable. The Tribunal found lack of evidence of connivance with the exporter and emphasized the CHA's limited role in verifying goods. Due to contradictions in statements and absence of substantial evidence, the penalties were overturned, emphasizing the necessity of admissible evidence post cross-examination. en-us Tue, 09 May 2023 00:00:00 +0530 Thu, 11 May 2023 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437646 The Tribunal set aside penalties imposed on employees of an exporting firm and a Customs House Agent (CHA) firm for mis-declaration of goods for duty drawback and benefits under the Focus Product Scheme. The penalties were based on statements without cross-examination, deemed unsustainable. The Tribunal found lack of evidence of connivance with the exporter and emphasized the CHA's limited role in verifying goods. Due to contradictions in statements and absence of substantial evidence, the penalties were overturned, emphasizing the necessity of admissible evidence post cross-examination. Case-Laws Customs Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437646