https://www.taxtmi.com/caselaws?id=782271 CESTAT Chennai allowed the appeals and set aside penalties imposed under s.114(iii) of the Customs Act. The SCN had proposed penalty under s.114(i), but the adjudicating authority imposed penalty under s.114(iii), which the Tribunal found impermissible. On merits, the Tribunal held there was no evidence that the appellants, who merely arranged containers and issued house bills of lading based on details provided by CHAs, had knowledge of overvaluation, misdeclaration of destination, or illegal duty drawback claims by exporters. As there was no act of abetment or falsification attributable to them, penalties could not be sustained. en-us Tue, 25 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782271 CESTAT Chennai allowed the appeals and set aside penalties imposed under s.114(iii) of the Customs Act. The SCN had proposed penalty under s.114(i), but the adjudicating authority imposed penalty under s.114(iii), which the Tribunal found impermissible. On merits, the Tribunal held there was no evidence that the appellants, who merely arranged containers and issued house bills of lading based on details provided by CHAs, had knowledge of overvaluation, misdeclaration of destination, or illegal duty drawback claims by exporters. As there was no act of abetment or falsification attributable to them, penalties could not be sustained. Case-Laws Customs Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782271