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 May 2018 Year 2018 This

Penalty under Customs Act cannot be imposed on CHA and its ...


Customs Agents and Directors Not Liable for Penalties Without Evidence of Involvement, Rules Authority Under Customs Act.

May 9, 2018

Case Laws     Customs     AT

Penalty under Customs Act cannot be imposed on CHA and its directors in case of misdeclaration of value and description if no role is found in such contravention - AT

View Source

 


 

You may also like:

  1. Penalty imposed u/r 26 of Central Excise Rules 2002 set aside due to violation of principles of natural justice and lack of evidence. Department's case based solely on...

  2. 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...

  3. Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been...

  4. Clandestine removal of excisable goods - Penalty u/r 26 of Central Excise Rules, 2002 imposed on Managing Director. Appellant challenged Order upholding penalty without...

  5. 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....

  6. Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

  7. CESTAT ruled in favor of delivery agents, setting aside penalties u/ss 112(a) and 114AA of Customs Act, 1962. The agents, who handled a sealed FCL container from Jebel...

  8. 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...

  9. Demand of duty and Levy of penalty - Levy of penalty on Director - Clandestine removal - The demand was based on data printouts retrieved from a third party's computer,...

  10. HC affirmed vicarious liability of company directors under Sections 138/141 of NI Act in cheque dishonor case. Directors challenged summoning orders claiming...

  11. Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

  12. CESTAT set aside penalties imposed under s.112(a) and s.112(b) of Customs Act 1962 against appellant for alleged gold smuggling. Court found insufficient evidence beyond...

  13. 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...

  14. Penalty under Rule 25 of the Central Excise Rules, 2002 - Contravention of Rule 8(3A) - penalty under Rule 25 is not permissible, but penalty under Rule 27 is to be imposed - AT

  15. Non-executive director's vicarious liability in a company u/s 138 of the Negotiable Instruments Act examined. For making a non-executive director liable, there must be...

 

Quick Updates:Latest Updates