https://www.taxtmi.com/caselaws?id=768862 CESTAT Ahmedabad allowed the appeal of a customs house agent (CHA) against penalties imposed under Sections 114(iii) and 114AA of the Customs Act, 1962. The department alleged the CHA failed to verify the exporter's existence at the given address before filing export documents. The Tribunal held that the department failed to record the appellant's statement, provided no credible evidence of abetment in fraudulent activities, and could not substantiate allegations of submitting false materials. The Tribunal emphasized that penalties under the Customs Act require positive evidence of CHA involvement in fraudulent import/export activities. The penalties were deemed unsustainable due to lack of credible evidence. en-us Fri, 11 Apr 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768862 CESTAT Ahmedabad allowed the appeal of a customs house agent (CHA) against penalties imposed under Sections 114(iii) and 114AA of the Customs Act, 1962. The department alleged the CHA failed to verify the exporter's existence at the given address before filing export documents. The Tribunal held that the department failed to record the appellant's statement, provided no credible evidence of abetment in fraudulent activities, and could not substantiate allegations of submitting false materials. The Tribunal emphasized that penalties under the Customs Act require positive evidence of CHA involvement in fraudulent import/export activities. The penalties were deemed unsustainable due to lack of credible evidence. Case-Laws Customs Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768862