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 on CHA - in the absence of any evidence to show that ...


Customs House Agent Penalty Overturned Due to Insufficient Evidence of Involvement in Concealing Controlled Substance.

May 18, 2018

Case Laws     Customs     AT

Penalty on CHA - in the absence of any evidence to show that there was active involvement of the appellant in concealment of controlled substance in its export consignment, penalty set aside - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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....

  4. 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...

  5. 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...

  6. Penalty u/s 117 of the Customs Act, 1962 was levied against appellants, Customs House Agents (CHAs), for not exercising due diligence. The allegation was that appellants...

  7. 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),...

  8. 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...

  9. 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...

  10. The case involves imposition of penalty on a Customs House Agent (CHA) u/s 114 (iii) of the Customs Act 1962 for misusing drawback benefit through fraudulent exports....

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

 

Quick Updates:Latest Updates