No Penalty on CHA for Overvaluation in Export: CESTAT Kolkata

United Customs House Agency (P) Ltd Vs Commissioner of Customs (Prev.) (CESTAT Kolkata) Introduction: In a recent legal case before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata, the question of whether a Customs House Agent (CHA) can be penalized for their alleged involvement in overvaluation during an export came to the forefront. The case involved M/s United Custom House Agency (P) Ltd and Shri Prakash Ghosh, Proprietor of M/s Overseas Shipping Agency, who faced penalties for their roles in an improper export. Detailed Analysis: The facts of the case revolve aroun...