https://www.taxtmi.com/caselaws?id=444603 The Tribunal set aside the penalties of Rs. 10,00,000/- each imposed on the CHA and the Proprietor under Section 114(iii) of the Customs Act, 1962, for improper export. It concluded that their role was limited to document filing, with no involvement in over-invoicing by the exporter. The Tribunal referenced previous decisions in similar cases and found no violation of CHA Regulations by the Appellants. The appeals were allowed, and consequential relief was granted according to the law. en-us Fri, 06 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 09:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444603 The Tribunal set aside the penalties of Rs. 10,00,000/- each imposed on the CHA and the Proprietor under Section 114(iii) of the Customs Act, 1962, for improper export. It concluded that their role was limited to document filing, with no involvement in over-invoicing by the exporter. The Tribunal referenced previous decisions in similar cases and found no violation of CHA Regulations by the Appellants. The appeals were allowed, and consequential relief was granted according to the law. Case-Laws Customs Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444603