The case involves imposition of penalty on a Customs House Agent (CHA) u/s 114 (iii) of the Customs Act...

The case involves imposition of penalty on a Customs House Agent (CHA) u/s 114 (iii) of the Customs Act 1962 for misusing drawback benefit through fraudulent exports. The appellant was not directly involved in illegal activities. The Tribunal, considering a similar case, reduced penalty from Rs.3,00,000/- to Rs.75,000/- as there was no evidence of the appellant benefiting from the fraud. The penalty on the appellant is reduced to Rs.75,000/- from Rs.3,00,000/-. The appeal is partly allowed. .....

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