https://www.taxtmi.com/caselaws?id=437647 The Tribunal ruled in favor of M/s KVS Cargo and M/s Him Logistics Pvt Ltd, setting aside the penalties imposed on them. It determined that M/s KVS Cargo, acting as a Custom House Agent, was not responsible for verifying the authenticity of documents used in the fraudulent export scheme. Similarly, M/s Him Logistics was not found liable, as their role was limited to forwarding documents without involvement in the fraud. The Tribunal emphasized the limited role of Custom House Agents as facilitators, not investigators, and found insufficient evidence to support allegations against the appellants. en-us Wed, 10 May 2023 00:00:00 +0530 Tue, 21 Nov 2023 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437647 The Tribunal ruled in favor of M/s KVS Cargo and M/s Him Logistics Pvt Ltd, setting aside the penalties imposed on them. It determined that M/s KVS Cargo, acting as a Custom House Agent, was not responsible for verifying the authenticity of documents used in the fraudulent export scheme. Similarly, M/s Him Logistics was not found liable, as their role was limited to forwarding documents without involvement in the fraud. The Tribunal emphasized the limited role of Custom House Agents as facilitators, not investigators, and found insufficient evidence to support allegations against the appellants. Case-Laws Customs Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437647