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Mr. N. K. Brahmachari, Managing Partner ... vs The Commissioner Of Customs, (Import) on 29 January, 2016

Customs Appeal No.70096 of 2026 27 ordinate Bench of this Court had rejected the Revenue's appeal against an order of the Tribunal setting aside the levy of penalty on a CHA under section 112(a) of the Customs Act. This Court had referred to the decision of the Bombay High Court in Amritlakshmi Machine Works v. The Commissioner of Customs (Import), Mumbai (supra) and held as under:
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