Penalty u/s. 112(a) of Customs Act on CHA unwarranted as active collusion not proved

Meticulous Forwarders Vs Commissioner of customs (CESTAT Chennai)

CESTAT Chennai held that active collusion of appellant i.e. Custom House Agent [CHA] with High Sea Seller not proved hence penalty under section 112(a) of the Customs Act, 1962 unwarranted in absence of intention to evade payment of duty.

Facts- The appellants are CHAs who were involved in the clearance of raw silk yarn valued at Rs.3,36,10,6140/- imported by M/s. Kalp Impex allegedly by misusing the Advance Authorisation Scheme, in February 2009. The appellants were alleged to have aided and

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