https://www.taxtmi.com/caselaws?id=440117 The Tribunal allowed the appeals filed by both Appellants, setting aside the penalties imposed under Section 112(a) of the Customs Act, 1962. The penalties on the Custom House Agent (CHA) firm and its partner were deemed unsustainable as the firm had not violated Regulation 13 of the CHALR, 2004, and a partner cannot be penalized separately once the firm is penalized. en-us Thu, 22 Jun 2023 00:00:00 +0530 Mon, 10 Jul 2023 21:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440117 The Tribunal allowed the appeals filed by both Appellants, setting aside the penalties imposed under Section 112(a) of the Customs Act, 1962. The penalties on the Custom House Agent (CHA) firm and its partner were deemed unsustainable as the firm had not violated Regulation 13 of the CHALR, 2004, and a partner cannot be penalized separately once the firm is penalized. Case-Laws Customs Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440117