Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Penalty on CHA - If the importers had misused the facility by ...

Case Laws     Customs

December 18, 2014

Penalty on CHA - If the importers had misused the facility by obtaining a duplicate license by misrepresentation and fraud, so also, manipulation of documents and with a view to avoid customs duty, then, it cannot be said that the Customs House Agent and its Director were totally innocent or unaware of these acts. HC

View Source

 


 

You may also like:

  1. Penalty levied u/s 112(b) of Customs Act challenged due to lack of proper evidence. Appellant obtained PNR movement documents from steamer agent for cargo movement from...

  2. Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

  3. Customs broker licence revocation - importer engaged appellant to file import bill of entry but appellant used another broker's credentials instead of its own - imported...

  4. Revocation of CHA License - forfeiture of the security deposit - A case of sub-letting of licence by CHA, obtaining Customs pass for non-employees, removal of goods...

  5. Levy of penalty u/s 114(iii) and 114AA of the Customs Act, 1962 on Customs House Agent (CHA) - Misuse of signature by an employee of the CHA - attempt to avail...

  6. Revocation of CHA License - not obtaining authorization from the importer - not advising his client properly. - Once the Customs Broker has been approached by the...

  7. Imposition of penalty u/s 114AA on Importer and u/s 112 (a) on CHA - the importer took the risk and moved the goods out of the LCS on his own, without listening the...

  8. Levy of Penalty on Customs Broker - pre-condition to restore the license - The case revolves around a Customs Broker who handled the clearance of household goods without...

  9. Imposition of penalty on CHA - Department has not been able to bring any material on record to show that there is a aiding and abetting by the appellant to the importer...

  10. Revocation of CHA License - The CHA is supposed to safeguard the interest of both the importers and the customs. A lot of trust is pose in CHA by the importers/...

  11. Revocation of CHA License - mere discrepancy in obtaining authorization from a client is not sufficient to revoke the licence or that absence of physical verification of...

  12. Levy of penalty u/s 114AA of the Customs Act, 1962 - fraudulent obtaining DEPB certificates - the appellant had filed the Shipping Bills in good faith based on the...

  13. In the present case the licences/scrips were transferred to the appellant importers who had no knowledge of the misrepresentation by the exporters in obtaining them. The...

  14. Revocation of the customs broker licence - Misuse of G-Cards - sub-letting of the licence on commission basis for a monthly consideration - The case involved the...

  15. The key points are: misdeclaration of goods by the importer cannot render the Customs House Agent (CHA) vicariously liable for penalty u/s 112(a) of the Customs Act 1962....

 

Quick Updates:Latest Updates