https://www.taxtmi.com/caselaws?id=759560 Penalty under the Customs Act could not be sustained against a Customs House Agent for an importer's wrong classification of goods where the importer itself accepted the correct classification and made a voluntary duty deposit. The record showed no evidence that the agent knowingly aided the misclassification, derived any benefit, or acted with deliberate intent to evade duty, and a penalty under Section 112 requires a culpable element supported by proper notice and evidence. Penalty under Section 114AA was also inapplicable because that provision is directed at fraudulent use of false or incorrect documents in a different factual setting, not an import classification dispute without proof of knowing document misuse. en-us Tue, 01 Oct 2024 00:00:00 +0530 Wed, 11 Jun 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759560 Penalty under the Customs Act could not be sustained against a Customs House Agent for an importer's wrong classification of goods where the importer itself accepted the correct classification and made a voluntary duty deposit. The record showed no evidence that the agent knowingly aided the misclassification, derived any benefit, or acted with deliberate intent to evade duty, and a penalty under Section 112 requires a culpable element supported by proper notice and evidence. Penalty under Section 114AA was also inapplicable because that provision is directed at fraudulent use of false or incorrect documents in a different factual setting, not an import classification dispute without proof of knowing document misuse. Case-Laws Customs Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759560