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1. Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962 - Abetment in mis-declaration of goods and evasion of duty - The appellants were accused of being...

2. The key points are: misdeclaration of goods by the importer cannot render the Customs House Agent (CHA) vicariously liable for penalty u/s 112(a) of the Customs Act 1962....

3. Penalty levied u/s 112(b) of Customs Act challenged due to lack of proper evidence. Appellant obtained PNR movement documents from steamer agent for cargo movement from...

4. Levy of penalty u/s 112(a) and 114A of CA - Evasion of Customs Duty - Forging of signature - high seas sale - allegation is that appellant had prior knowledge about the...

5. Levy of penalty u/s 112(a) of the Customs Act, 1962 - Personal penalty for abetment in evasion of duty of customs - In the context of Section 112(a) of the Customs Act,...

6. Levy of Penalty on appellant –CHA u/s 114(i) of the Customs Act - export of prohibited goods or not - appellant is negligent in performing their duty as a CHA - as the...

7. Enhancement of penalty, levied on Employee of CHA - appellant was reckless and negligent in using the Customs House Agent Licence of his Employer. - Smuggling - red...

8. Penalty for aid and abetment in Mis-declaration on CHA – there is error in holding the appellant CHA as a party in the alleged mis-declaration, there being no case of...

9. Levy of penalty u/s 112(a) of the Customs Act - Penalty on CEO for abetment - Meaning of word abetment is "to help someone in wrong doing" - In the instant case such...

10. Recovery of differential duty (SAD) u/s 28(1) of CA for the imports made in all the Bills of Entry along with interest and penalties - The Tribunal confirmed the...

11. Levy of penalty u/s 112(a) and u/s 114AA of the Customs Act, 1962 - allegation of abetment in undervaluation - evasion of Customs Duty by several syndicates of crane...

12. Levy of penalty on Customs Broker under Section 132 read with Section 117 of the Customs Act, 1962 - a Customs House Agent or a Customs Broker cannot be fastened with...

13. Levy of penalty on CHA - The appellate tribunal examined the case where penalties were imposed on appellants for allegedly failing to verify the antecedents of an...

14. 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....

15. Penalty u/r 26(1) of Central Excise Rules, 2002 - charge of abating the evasion of duty by the Main Party - The appellant argued that since the main party's case of duty...