The case involves imposition of penalty on a Customs House Agent ...

Penalty reduced for Customs House Agent due to lack of direct involvement in fraudulent exports.

Case Laws Customs

June 14, 2024

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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The case involves imposition of penalty on a Customs House Agent ...

Penalty reduced for Customs House Agent due to lack of direct involvement in fraudulent exports.

Case Laws Customs

June 14, 2024

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