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TMI Blog2009 (6) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... ent (importer/exporter) who has authorised him to clear goods for home consumption/warehousing or for export, as the case may be. Where an importer instructs his CHA to make certain entries in his bill of entry, the department cannot frame a case of misdeclaration (or abetment thereof) against the CHA so as to penalise him though such case can be made out against his client (importer) - penalty se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the importer was concerned. Show-cause notice proceedings were resumed against the CHA and eventually the Commissioner has imposed the above penalty on him. 2. In the present appeal, the CHA objects to the rule of vicarious liability being applied to him. He also questions the manner in which the ld. Commissioner interpreted the provisions of Section 147 of the Customs Act. Today, the ld. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamine the question whether Section 147 was applicable to Customs House Agents. It was held that the provision was not applicable. In the absence of any binding precedent to the contra, the view taken by the Division Bench is binding on me. 4. The rights and liabilities of a Customs House Agent have been laid down under the Customs House Agents Licensing Regulations, 2004. According to those reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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