https://www.taxtmi.com/caselaws?id=780741 CESTAT (Allahabad) - AT allowed the appeal and set aside penalties under s.112(i) of the Customs Act, 1962 imposed on the appellant customs house agent. The tribunal found the CHA acted on importer-provided documents and bill of entry verification and there was no evidence the CHA knew of any misleading package markings or participated in the illicit importation. Absent any recorded admission or proof of mens rea, liability for the offence could not be fastened on the CHA, so the penalty imposed by the impugned order was withdrawn. en-us Thu, 17 Jul 2025 00:00:00 +0530 Wed, 05 Nov 2025 08:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780741 CESTAT (Allahabad) - AT allowed the appeal and set aside penalties under s.112(i) of the Customs Act, 1962 imposed on the appellant customs house agent. The tribunal found the CHA acted on importer-provided documents and bill of entry verification and there was no evidence the CHA knew of any misleading package markings or participated in the illicit importation. Absent any recorded admission or proof of mens rea, liability for the offence could not be fastened on the CHA, so the penalty imposed by the impugned order was withdrawn. Case-Laws Customs Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780741