https://www.taxtmi.com/caselaws?id=781821 CESTAT Kolkata allowed the appeal of the appellant-CHA and set aside the penalty imposed under Section 112(b) of the Customs Act, 1962. The Tribunal held that the CHA had duly filed the Bill of Entry with all requisite documents, which were verified and accepted by Customs, and the goods were cleared with out-of-charge. Any discrepancy detected later during transit could not be attributed to the CHA. As there was no evidence of connivance or abetment in the alleged illegal import, liability, if any, rested on the importer, not the CHA. en-us Wed, 19 Nov 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781821 CESTAT Kolkata allowed the appeal of the appellant-CHA and set aside the penalty imposed under Section 112(b) of the Customs Act, 1962. The Tribunal held that the CHA had duly filed the Bill of Entry with all requisite documents, which were verified and accepted by Customs, and the goods were cleared with out-of-charge. Any discrepancy detected later during transit could not be attributed to the CHA. As there was no evidence of connivance or abetment in the alleged illegal import, liability, if any, rested on the importer, not the CHA. Case-Laws Customs Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781821