https://www.taxtmi.com/highlights?id=92694 CESTAT allowed the appeals of the anonymized appellant-CHA and G-Card holder and set aside penalties imposed under ss.112(a) and 112(b) of the Customs Act. The Tribunal noted the principal importer had settled under ss.127B/127C and found no investigation or material implicating the foreign supplier to substantiate connivance. On facts, Revenue failed to prove the CHA's or G-Card holder's involvement in under-valuation or mis-declaration: the CHA acted as freight forwarder per shipping documents and the G-Card holder declared goods as provided, lacked presence at loading, knowledge of transaction particulars, and received no unlawful consideration. The Tribunal observed that regulatory action under CBLR-2018, not penal provisions, would have been appropriate for CHA. en-us Sat, 20 Sep 2025 08:38:47 +0530 Sat, 20 Sep 2025 08:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92694 CESTAT allowed the appeals of the anonymized appellant-CHA and G-Card holder and set aside penalties imposed under ss.112(a) and 112(b) of the Customs Act. The Tribunal noted the principal importer had settled under ss.127B/127C and found no investigation or material implicating the foreign supplier to substantiate connivance. On facts, Revenue failed to prove the CHA's or G-Card holder's involvement in under-valuation or mis-declaration: the CHA acted as freight forwarder per shipping documents and the G-Card holder declared goods as provided, lacked presence at loading, knowledge of transaction particulars, and received no unlawful consideration. The Tribunal observed that regulatory action under CBLR-2018, not penal provisions, would have been appropriate for CHA. Highlights Customs Sat, 20 Sep 2025 08:38:47 +0530 https://www.taxtmi.com/highlights?id=92694