2010 (9) TMI 272

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..... t - CHA failed to give full and accurate details about the value of the imported goods – Held that: - No specific finding is forthcoming - stay of recovery of penalty - 1285/2010 - 758/2010 - Dated:- 17-9-2010 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Shri P.D. Roy, Advocate, for the Appellant. Shri K.S. Chandrasekhar, JDR, for the Responden .....

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..... tion No. 13(d) of the Customs House Agents Licensing Regulations, 2004 (CHALR, 2004) inasmuch as they did not advise their client (importer) to comply with the provisions of the Customs Act. We are afraid, this finding is no basis for a penalty under Section 112 of the Act, though it could be a ground for proceeding against the CHA under CHALR, 2004. The second finding recorded by the Commissioner .....

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