https://www.taxtmi.com/caselaws?id=441928 Penalty under Section 112(a) of the Customs Act depends on a proved nexus with the unlawful act; where the CHA side had advised the importer not to move the goods before out-of-charge and there was no material linking the authorised representative to the removal, personal penalties were not sustainable. Hazardous imported goods containing azo dye beyond the permissible limit were treated as unfit for domestic release, so re-export on payment of fine was consistent with customs redemption powers. Penalty under Section 114AA requires clear proof of knowing or intentional use of a false or incorrect declaration or document; absent such evidence against the importer or CHA partner, that penalty could not be imposed. en-us Fri, 11 Aug 2023 00:00:00 +0530 Sun, 20 Aug 2023 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441928 Penalty under Section 112(a) of the Customs Act depends on a proved nexus with the unlawful act; where the CHA side had advised the importer not to move the goods before out-of-charge and there was no material linking the authorised representative to the removal, personal penalties were not sustainable. Hazardous imported goods containing azo dye beyond the permissible limit were treated as unfit for domestic release, so re-export on payment of fine was consistent with customs redemption powers. Penalty under Section 114AA requires clear proof of knowing or intentional use of a false or incorrect declaration or document; absent such evidence against the importer or CHA partner, that penalty could not be imposed. Case-Laws Customs Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441928