Appellant customs house agent not found party to mis-declaration ...
Customs agent cleared of wrongdoing in mis-declaration case due to lack of evidence.
January 4, 2025
Case Laws Customs HC
Appellant customs house agent not found party to mis-declaration of imported goods by other co-noticees. HC set aside orders of Tribunal and Adjudicating Authority confirming demand against appellant due to lack of evidence of connivance and perverse findings. Appeal allowed.
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