https://www.taxtmi.com/caselaws?id=774295 CESTAT New Delhi dismissed the rectification application filed by a Custom House Agent (CHA) challenging penalty imposition under Sections 112, 114, and 114AA of Customs Act 1962. The CHA claimed lack of knowledge about mis-declared and overvalued consignment and argued violation of natural justice principles. However, CESTAT found the CHA failed to ensure importer's appearance despite repeated summons, provided false declaration about serving summons, and processed Bill of Entry within two days without proper verification. The CHA lacked authorization to receive KYC documents, and the exporter was untraceable at registered address. CESTAT held no error apparent on record existed in the final order. en-us Fri, 04 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774295 CESTAT New Delhi dismissed the rectification application filed by a Custom House Agent (CHA) challenging penalty imposition under Sections 112, 114, and 114AA of Customs Act 1962. The CHA claimed lack of knowledge about mis-declared and overvalued consignment and argued violation of natural justice principles. However, CESTAT found the CHA failed to ensure importer's appearance despite repeated summons, provided false declaration about serving summons, and processed Bill of Entry within two days without proper verification. The CHA lacked authorization to receive KYC documents, and the exporter was untraceable at registered address. CESTAT held no error apparent on record existed in the final order. Case-Laws Customs Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774295