https://www.taxtmi.com/caselaws?id=444284 The Tribunal upheld the imposition of a personal penalty of Rs.1,00,000/- under Section 112(a) of the Customs Act, 1962 on the Appellant for involvement in the clearance of a consignment of cigarettes concealed inside a consignment declared as Dining Sets without a CHA license. The penalty was based on findings that the Appellant acted as a defacto CHA, sourced work from a stranger, and assisted in the clearance process for monetary gain, despite claiming lack of knowledge about misdeclaration. The Tribunal deemed the penalty reasonable and proportional to the offense, leading to the dismissal of the appeal. en-us Wed, 04 Oct 2023 00:00:00 +0530 Thu, 12 Oct 2023 10:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444284 The Tribunal upheld the imposition of a personal penalty of Rs.1,00,000/- under Section 112(a) of the Customs Act, 1962 on the Appellant for involvement in the clearance of a consignment of cigarettes concealed inside a consignment declared as Dining Sets without a CHA license. The penalty was based on findings that the Appellant acted as a defacto CHA, sourced work from a stranger, and assisted in the clearance process for monetary gain, despite claiming lack of knowledge about misdeclaration. The Tribunal deemed the penalty reasonable and proportional to the offense, leading to the dismissal of the appeal. Case-Laws Customs Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444284