https://www.taxtmi.com/caselaws?id=50580 The Tribunal overturned the penalty imposed on Custom House Agents (CHA) under Section 112 of the Customs Act for alleged mis-declaration and connivance in importing old and used goods. The CHA were found to have acted in good faith based on documents from the importer, with no evidence of involvement in the mis-declaration. The Deputy Commissioner and Commissioner (Appeals) failed to establish incriminating conduct by the CHA, leading to the Tribunal setting aside the penalty orders due to lack of supporting findings and inadequate legal reasoning. en-us Thu, 09 Aug 2001 00:00:00 +0530 Mon, 23 Aug 2010 15:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50580 The Tribunal overturned the penalty imposed on Custom House Agents (CHA) under Section 112 of the Customs Act for alleged mis-declaration and connivance in importing old and used goods. The CHA were found to have acted in good faith based on documents from the importer, with no evidence of involvement in the mis-declaration. The Deputy Commissioner and Commissioner (Appeals) failed to establish incriminating conduct by the CHA, leading to the Tribunal setting aside the penalty orders due to lack of supporting findings and inadequate legal reasoning. Case-Laws Customs Thu, 09 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50580