https://www.taxtmi.com/highlights?id=84536 Appellant, a Customs House Agent (CHA), was exonerated from penalty u/s 112(a) of Customs Act. CESTAT held no evidence of appellant's abetment in misdeclaration of imported goods by importer. Responsibility solely attributed to importer based on investigations. Importer already penalized. Absence of appellant's connivance or advice to facilitate misdeclaration. Appeal allowed. en-us Fri, 03 Jan 2025 08:45:46 +0530 Fri, 03 Jan 2025 08:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84536 Appellant, a Customs House Agent (CHA), was exonerated from penalty u/s 112(a) of Customs Act. CESTAT held no evidence of appellant's abetment in misdeclaration of imported goods by importer. Responsibility solely attributed to importer based on investigations. Importer already penalized. Absence of appellant's connivance or advice to facilitate misdeclaration. Appeal allowed. Highlights Customs Fri, 03 Jan 2025 08:45:46 +0530 https://www.taxtmi.com/highlights?id=84536