Appeal allowed: penalties under s.112(i) set aside for CHA absent proof of knowledge or active participation

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....CESTAT allowed the appeal and set aside the penalties imposed under s.112(i) of the Customs Act, 1962 on the CHA. The Tribunal held that a licensed Customs House Agent acts on importer-supplied documents and verification pursuant to the Bill of Entry, and liability for illicit importation cannot be imputed absent proof of knowledge or active participation in mis-declaration. No evidence demonstrated the CHA's awareness of pack marking or involvement in the offending importation, nor was the CHA's statement recorded in confiscation proceedings; by contrast, prior authority upholding penalty turned on an admitted voluntary statement of mis-declaration. Consequentially, penalties as to the CHA were annulled and the appeal allowed.....