https://www.taxtmi.com/caselaws?id=779701 CESTAT held that the penalty under s.112, Customs Act, imposed on the customs clearing agent for alleged diversion of imported goods under an advance licence was not sustainable. The tribunal found the appellant only handled documents, never admitted diverting goods, and no statement implicated the appellant in physical delivery to a different place than instructed by the importer. For lack of evidence of culpability, the impugned penalty order was set aside and the appeal allowed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779701 CESTAT held that the penalty under s.112, Customs Act, imposed on the customs clearing agent for alleged diversion of imported goods under an advance licence was not sustainable. The tribunal found the appellant only handled documents, never admitted diverting goods, and no statement implicated the appellant in physical delivery to a different place than instructed by the importer. For lack of evidence of culpability, the impugned penalty order was set aside and the appeal allowed. Case-Laws Customs Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779701