https://www.taxtmi.com/caselaws?id=775658 Penalty on a Customs House Agent under Section 114(iii) of the Customs Act, 1962 was held unsustainable where the record did not prove any positive lapse or role in the export misdeclaration. The allegation was failure to obtain separate authorisation and to verify Shipping Bill particulars, but the exporter's signature on the Shipping Bills was treated as sufficient compliance in the absence of any prescribed separate proforma at the relevant time, and the goods had been examined and cleared by Customs officers. On those facts, no justification existed to impose penalty, and the levy was set aside. en-us Mon, 28 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775658 Penalty on a Customs House Agent under Section 114(iii) of the Customs Act, 1962 was held unsustainable where the record did not prove any positive lapse or role in the export misdeclaration. The allegation was failure to obtain separate authorisation and to verify Shipping Bill particulars, but the exporter's signature on the Shipping Bills was treated as sufficient compliance in the absence of any prescribed separate proforma at the relevant time, and the goods had been examined and cleared by Customs officers. On those facts, no justification existed to impose penalty, and the levy was set aside. Case-Laws Customs Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775658