https://www.taxtmi.com/caselaws?id=54670 The appellant, a Custom House Agent (CHA), successfully appealed against a penalty imposed under Section 114 of the Customs Act for his alleged involvement in a scheme to overvalue goods for export. Despite filing shipping bills as per the exporter's instructions, the appellant's limited role, immediate disclosure of discrepancies, and lack of personal gain resulted in the penalty being set aside. The adjudicating authority found no concrete evidence linking the appellant to the conspiracy, leading to the appeal being allowed. en-us Mon, 24 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 13:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54670 The appellant, a Custom House Agent (CHA), successfully appealed against a penalty imposed under Section 114 of the Customs Act for his alleged involvement in a scheme to overvalue goods for export. Despite filing shipping bills as per the exporter's instructions, the appellant's limited role, immediate disclosure of discrepancies, and lack of personal gain resulted in the penalty being set aside. The adjudicating authority found no concrete evidence linking the appellant to the conspiracy, leading to the appeal being allowed. Case-Laws Customs Mon, 24 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54670