No penalty Imposable on CHA as they have No Role in Overvaluation of Goods in Export: CESTAT [Read Order]

By Shabna Rahim - On October 13, 2023 5:00 pm - 2 mins read
No penalty - CHA -No Role - Overvaluation - Goods in Export-CESTAT-TAXSCAN

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that penalty cannot be imposed on Customs House Agent (CHA) as they had no role in an overvaluation of goods in export.  United Customs House Agency (Private) Ltd, the appellant assessee the exporter Mahabir Metal had placed two consignments of steel…

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