https://www.taxtmi.com/caselaws?id=753984 The Tribunal modified the impugned order, reducing the penalty on the Customs House Agent (CHA) from Rs.3,00,000 to Rs.75,000 under Section 114 (iii) of the Customs Act 1962. The decision considered the absence of direct benefit to the CHA from the fraudulent activities, aligning with a precedent. The appeal was partly allowed, granting consequential relief. en-us Fri, 07 Jun 2024 00:00:00 +0530 Fri, 14 Jun 2024 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753984 The Tribunal modified the impugned order, reducing the penalty on the Customs House Agent (CHA) from Rs.3,00,000 to Rs.75,000 under Section 114 (iii) of the Customs Act 1962. The decision considered the absence of direct benefit to the CHA from the fraudulent activities, aligning with a precedent. The appeal was partly allowed, granting consequential relief. Case-Laws Customs Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753984