https://www.taxtmi.com/caselaws?id=442469 The Tribunal found the appellant, a Customs House Agent, liable for negligence in facilitating the attempted export of Red Sanders Wood misdeclared as Royal Chimney. Despite no direct collusion being proven, the appellant's carelessness and failure to verify crucial details warranted a penalty of Rs. 50,000 under Section 114(1) of the Customs Act, 1962. The appeal was disposed of with the decision to uphold the penalty to serve the ends of justice. en-us Fri, 01 Sep 2023 00:00:00 +0530 Sat, 02 Sep 2023 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442469 The Tribunal found the appellant, a Customs House Agent, liable for negligence in facilitating the attempted export of Red Sanders Wood misdeclared as Royal Chimney. Despite no direct collusion being proven, the appellant's carelessness and failure to verify crucial details warranted a penalty of Rs. 50,000 under Section 114(1) of the Customs Act, 1962. The appeal was disposed of with the decision to uphold the penalty to serve the ends of justice. Case-Laws Customs Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442469