https://www.taxtmi.com/caselaws?id=34430 The penalties imposed on a Customs House Agent (CHA) under Sections 114 and 117 of the Customs Act, 1962 for facilitating fraudulent export activities were set aside by the Appellate Tribunal CESTAT, Chennai. The CHA, although found to have not meticulously followed regulations, was not directly implicated in the fraudulent activities. The Tribunal concluded that penalties could not be imposed without evidence of active involvement or abetment by the CHA in the fraudulent transactions. Therefore, the penalties were vacated, and the appeals filed against them were allowed. en-us Mon, 13 Oct 2008 00:00:00 +0530 Sat, 29 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34430 The penalties imposed on a Customs House Agent (CHA) under Sections 114 and 117 of the Customs Act, 1962 for facilitating fraudulent export activities were set aside by the Appellate Tribunal CESTAT, Chennai. The CHA, although found to have not meticulously followed regulations, was not directly implicated in the fraudulent activities. The Tribunal concluded that penalties could not be imposed without evidence of active involvement or abetment by the CHA in the fraudulent transactions. Therefore, the penalties were vacated, and the appeals filed against them were allowed. Case-Laws Customs Mon, 13 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34430