Home Highlights September 2015 Year 2015 This

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1. Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

2. 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....

3. Levy of penalty u/s 112 (a) of the Customs Act 1962 - Customs House Agent (CHA) - violation of Regulation 13 of CHALR 2004 - It is alleged that the appellant did not...

4. Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is...

5. Levy of penalty on CHA - The appellate tribunal examined the case where penalties were imposed on appellants for allegedly failing to verify the antecedents of an...

6. 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...

7. Levy of penalty on CHA - allegation of abetting some unscrupulous exporters - mens rea - The CHA are merely but processing agent on documents of clearance of goods...

8. Imposition of penalty on a person treating as Importer - There is no evidence on record that appellant has signed the bills of entry and has given all the documents...

9. Levy of penalty u/s 112 (a) & (b) (iii) and 114A of the Customs Act, 1962 - importing rough precious stones by making huge overvaluation - goods not imported by actual...

10. Imposition of penalties u/s 112(a) of the Customs Act 1962 on Customs broker - import of used Multifunction Digital Photocopiers and Printers - it is alleged that the...

11. The case involved a penalty u/s 112(B) of the Customs Act, 1962 against an employee of a Customs House Agent (CHA) for allegedly concealing information affecting a bill...

12. Revocation of Customs Broker License - Since, the employee of Team Logistics is not an employee of the Customs Broker, the Appellant cannot be held responsible for the...

13. 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...

14. Revocation of Customs Broker License - the authorization referred to in Regulation 10 (a) of CBLR, 2018 need not be necessarily from the importer. However, it cannot be...

15. 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...