https://www.taxtmi.com/caselaws?id=445223 A personal penalty on a Customs House Agent under Section 112(a) of the Customs Act cannot survive where the underlying classification and misdeclaration dispute against the importer has already been finally decided in the importer's favour. Once the substantive customs charge ceased to exist, the Tribunal held that the derivative basis for penal liability also fell away, and no independent ground remained to sustain the penalty. The impugned personal penalty was therefore set aside. en-us Tue, 31 Oct 2023 00:00:00 +0530 Thu, 02 Nov 2023 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445223 A personal penalty on a Customs House Agent under Section 112(a) of the Customs Act cannot survive where the underlying classification and misdeclaration dispute against the importer has already been finally decided in the importer's favour. Once the substantive customs charge ceased to exist, the Tribunal held that the derivative basis for penal liability also fell away, and no independent ground remained to sustain the penalty. The impugned personal penalty was therefore set aside. Case-Laws Customs Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445223