Penalty u/s 112(a) of the Customs Act, 1962 on partner of CHA - ...

Case Laws Customs

June 20, 2018

Penalty u/s 112(a) of the Customs Act, 1962 on partner of CHA - The adjudicating authority himself is not sure about the involvement of the appellant in the modus operandi of the importer - the entire finding is based on assumption and presumptions and on that basis the appellant cannot be punished.

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Penalty u/s 112(a) of the Customs Act, 1962 on partner of CHA - ...

Case Laws Customs

June 20, 2018

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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....

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