https://www.taxtmi.com/caselaws?id=774790 CESTAT Chennai set aside penalties imposed on customs house agents (CHAs) under section 112(a) of Customs Act, 1962. The case involved allegations of active collusion with high sea sellers to divert duty-free goods imported under Advance Authorisation Scheme into local market. The tribunal found no evidence of common intention or concert between appellants and other parties to divert goods for home consumption. Statements acknowledging illegality lacked corroborative evidence. The charge of "active collusion" was not proved, resulting in penalty being dropped and appeal allowed. en-us Mon, 14 Jul 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774790 CESTAT Chennai set aside penalties imposed on customs house agents (CHAs) under section 112(a) of Customs Act, 1962. The case involved allegations of active collusion with high sea sellers to divert duty-free goods imported under Advance Authorisation Scheme into local market. The tribunal found no evidence of common intention or concert between appellants and other parties to divert goods for home consumption. Statements acknowledging illegality lacked corroborative evidence. The charge of "active collusion" was not proved, resulting in penalty being dropped and appeal allowed. Case-Laws Customs Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774790