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Customs - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Enhancement of penalty, levied on Employee of CHA - appellant ...

Case Laws     Customs

December 30, 2021

Enhancement of penalty, levied on Employee of CHA - appellant was reckless and negligent in using the Customs House Agent Licence of his Employer. - Smuggling - red Sander Woods - it is incorrect to say that the Appellant is liable only under the Regulations for any violation and contravention and if the action under the Regulations is not sufficient for the grave offence, there is no legal impediment to proceed against the employee / appellant of the Customs House Agent under the Customs Act besides action under the Regulations. - There is no mala fide or infirmity in the order of imposition penalty at ₹ 5,00,000/ - HC

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