https://www.taxtmi.com/caselaws?id=50044 Penalty on a customs house agent under Section 114 of the Customs Act is not prima facie attracted unless there is material showing that the agent knew, or had reason to believe, that the export declaration was false or that the goods differed from the shipping documents. Where the agent files the shipping bill in the ordinary course on client-supplied documents and acts in good faith on their apparent genuineness, pre-deposit of the penalties may be waived. On that basis, the Tribunal found a prima facie case for the appellants, waived the deposit requirement, and stayed recovery. en-us Sat, 14 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 13:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50044 Penalty on a customs house agent under Section 114 of the Customs Act is not prima facie attracted unless there is material showing that the agent knew, or had reason to believe, that the export declaration was false or that the goods differed from the shipping documents. Where the agent files the shipping bill in the ordinary course on client-supplied documents and acts in good faith on their apparent genuineness, pre-deposit of the penalties may be waived. On that basis, the Tribunal found a prima facie case for the appellants, waived the deposit requirement, and stayed recovery. Case-Laws Customs Sat, 14 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50044