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 January 2016 Year 2016 This

Levy of penalty on CHA for abetment - CHA appellant has onerous ...


Customs House Agent Penalized for Abetment Due to Failure to Fulfill Significant Responsibilities.

January 16, 2016

Case Laws     Customs     AT

Levy of penalty on CHA for abetment - CHA appellant has onerous responsibility to discharge which in the present circumstances he has failed to discharge and his culpability in the facts and circumstances cannot be ruled out. - Penalty levied - AT

View Source

 


 

You may also like:

  1. Revocation of Customs Broker License - Manipulation of import invoices or valuation of goods - Once a violation of CBLR Regulations is admitted, the Revenue has to...

  2. Appellant, a Customs House Agent (CHA), was exonerated from penalty u/s 112(a) of Customs Act. CESTAT held no evidence of appellant's abetment in misdeclaration of...

  3. Levy of penalty on Customs Broker under Section 132 read with Section 117 of the Customs Act, 1962 - a Customs House Agent or a Customs Broker cannot be fastened with...

  4. This instruction clarifies that Customs Brokers should not be routinely implicated as co-noticees in cases involving interpretative disputes, unless their abetment in...

  5. The case involved the forfeiture of a security deposit under regulation 20 of the Customs House Agents' Licencing Regulations, 2014 due to breaches of regulations 13(a),...

  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. Classification of services - C&F agent services - The customs clearance work was being done by them through the some other person who are appropriately registered as...

  8. Levy of penalty u/ss 114(i) and 114(iii) of the Customs Act without evidence of abetment in the export of red sanders. The appellant failed to obtain and verify the KYC...

  9. Fiscal Penalty on nominee directors - failure to fulfill the export obligation under DEPB licenses - HC

  10. 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....

  11. Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962 - Abetment in mis-declaration of goods and evasion of duty - The appellants were accused of being...

  12. Customs House Agent' Services - services charges were received by the assessee for liaisoning with the Customs department for collection of duty draw back - held as taxable - AT

  13. Demand of customs duty based on mis-declaration of weight of imported rough A marble blocks - The Tribunal observed that, it is found that the department established a...

  14. The Policy Circular No. 01/2024 issued by the Directorate General of Foreign Trade provides clarification on the discharge of export obligations of Advance Authorisation...

  15. Penalty on C&F Agent - aid and abetment in the evasion of the customs duty - it cannot be said that since the CHA was not penalised the appellants should also be...

 

Quick Updates:Latest Updates