https://www.taxtmi.com/caselaws?id=444530 The Tribunal set aside the penalty of Rs. 50,000/- imposed on the appellant, a Customs House Agent, under section 112 (a) of the Customs Act 1962. It found no evidence of the appellant's involvement in abetting the illegal import of unbranded Chinese mobile phones. The penalty was initially imposed for not verifying the importer's antecedents under Regulation 13 of CHALR 2004. The Tribunal concluded that the appellant merely facilitated document filing without direct involvement in the alleged illegal activities. The appeal was allowed, granting consequential reliefs to the appellant. en-us Fri, 01 Sep 2023 00:00:00 +0530 Wed, 18 Oct 2023 06:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444530 The Tribunal set aside the penalty of Rs. 50,000/- imposed on the appellant, a Customs House Agent, under section 112 (a) of the Customs Act 1962. It found no evidence of the appellant's involvement in abetting the illegal import of unbranded Chinese mobile phones. The penalty was initially imposed for not verifying the importer's antecedents under Regulation 13 of CHALR 2004. The Tribunal concluded that the appellant merely facilitated document filing without direct involvement in the alleged illegal activities. The appeal was allowed, granting consequential reliefs to the appellant. Case-Laws Customs Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444530