2019 (7) TMI 1061

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt Commissioner (AR) for the respondent ORDER PER: C J MATHEW In this appeal of Shri Kailash Bahiru Jadhav against order-in-appeal no. 663(Adj.Export)/2012 (JNCH) IMP-88 dated 12th November 2012 of Commissioner of Customs (Appeals), Mumbai - II against the upholding of the order of the original authority imposing penalty of Rs. 3,00,000/- on the appellant herein, it would appear that the procee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... earned Counsel places reliance on the decision of the decision of the Tribunal in RP Sethi v. Commissioner of Customs, New Delhi [2002 (140) ELT 482 (Tri.-Del.)] 3. We have heard Learned Authorised Representative. 4. It is seen that the agency was subject to proceedings under Customs House Agents Licensing Regulation, 2004 for breach of regulation 13(b) which pertains to transaction of business .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... egulation, is a standalone provision. Indeed it is a special provision in the Customs Act, 1962 by which, a whole range of activities in connection with which proceedings may be initiated for breach thereof. Implicitly, every agent who has a licence has to be connected with import or export of goods and if an agent could be proceeded against under section 114 of the Customs Act, 1962 merely becaus .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X