https://www.taxtmi.com/caselaws?id=769691 CESTAT Ahmedabad set aside penalty imposed on CHA under Section 117 of Customs Act, 1962, ruling that Section 46 duty obligations apply to importers, not customs brokers. The tribunal found no specific provision violation by the CHA was established and penalty cannot be imposed arbitrarily without clear justification. However, penalty of Rs. 2,00,000 on business development associate was upheld, as evidence showed his key role in diverting imported HSD cleared under Project Authority Certificate, aiding diversion of 460 KL HSD valued at Rs. 89,13,340 with duty liability of Rs. 23,08,357. en-us Mon, 28 Apr 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769691 CESTAT Ahmedabad set aside penalty imposed on CHA under Section 117 of Customs Act, 1962, ruling that Section 46 duty obligations apply to importers, not customs brokers. The tribunal found no specific provision violation by the CHA was established and penalty cannot be imposed arbitrarily without clear justification. However, penalty of Rs. 2,00,000 on business development associate was upheld, as evidence showed his key role in diverting imported HSD cleared under Project Authority Certificate, aiding diversion of 460 KL HSD valued at Rs. 89,13,340 with duty liability of Rs. 23,08,357. Case-Laws Customs Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769691