https://www.taxtmi.com/caselaws?id=766021 The court ruled in favor of the appellant, a Custom Broker, determining they were not liable for misclassification of goods or for penalties under Section 112(a) of the Customs Act, 1962. The court found insufficient evidence to prove the appellant's involvement in the alleged misstatements and acknowledged that the appellant relied on information provided by the importer. Consequently, the decisions of the Commissioner (Appeals) regarding misclassification and penalties were set aside, absolving the appellant of any liability. en-us Fri, 14 Feb 2025 00:00:00 +0530 Sat, 15 Feb 2025 08:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766021 The court ruled in favor of the appellant, a Custom Broker, determining they were not liable for misclassification of goods or for penalties under Section 112(a) of the Customs Act, 1962. The court found insufficient evidence to prove the appellant's involvement in the alleged misstatements and acknowledged that the appellant relied on information provided by the importer. Consequently, the decisions of the Commissioner (Appeals) regarding misclassification and penalties were set aside, absolving the appellant of any liability. Case-Laws Customs Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766021