https://www.taxtmi.com/caselaws?id=771870 CESTAT Chennai set aside penalties imposed under sections 114(i) and 117 of Customs Act 1962 against a Custom House Agent for alleged non-verification of exporter credentials in red sanders export case. The tribunal held that charges cannot be sustained on assumptions without proof of willful collusion or illegal benefit. Since the main violation pertained to CHALR 2004 provisions, which has self-contained penal provisions, action under Customs Act 1962 was not permissible. The appeal was allowed with consequential relief to the appellant. en-us Fri, 30 May 2025 00:00:00 +0530 Sat, 31 May 2025 08:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771870 CESTAT Chennai set aside penalties imposed under sections 114(i) and 117 of Customs Act 1962 against a Custom House Agent for alleged non-verification of exporter credentials in red sanders export case. The tribunal held that charges cannot be sustained on assumptions without proof of willful collusion or illegal benefit. Since the main violation pertained to CHALR 2004 provisions, which has self-contained penal provisions, action under Customs Act 1962 was not permissible. The appeal was allowed with consequential relief to the appellant. Case-Laws Customs Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771870