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1. Imposition of penalty u/s 114AA on Importer and u/s 112 (a) on CHA - the importer took the risk and moved the goods out of the LCS on his own, without listening the...

2. Imposition of penalty on CHA - Department has not been able to bring any material on record to show that there is a aiding and abetting by the appellant to the importer...

3. Revocation of CHA license - imposition of penalty - the customs house agent/customs broker is required to verify the antecedent of importer and based on the existence of...

4. Revocation of CHA License - The CHA is supposed to safeguard the interest of both the importers and the customs. A lot of trust is pose in CHA by the importers/...

5. Imposition of penalty u/s 112(a) of the CA, 1962 on CHA - In the present case, there is no material available on record that the appellant CHA was involved with the...

6. The Customs Broker (CB) was alleged to have violated Regulation 10(n) of the Customs Broker Licensing Regulation, 2018, for failing to verify the antecedents and actual...

7. Imposition of penalties u/s 112 (b) and 114AA On CHA - there is no element of mens rea or conscious knowledge which can be attributed to the CHA - CHA acted bona fide...

8. Penalty on CHA - There was a serious lapse on part of the CHA in verifying the KYC before taking up the Custom clearance of consignment of rough diamond - levy of...

9. Revocation of Customs Broker License - The allegation that the IEC was obtained by submitting forged documents has no effect on the appellant as they could only verify...

10. Imposition of penalty on CHA - Import of prohibited goods - After finding that the appellant has become unknowingly party to fraudulent import, the imposition of penalty...

11. 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....

12. Imposition of penalty u/s 112(a) - employees of CHA - violation of import conditions - Goods diverted with his knowledge - The imposition of penalty on the Appellant,...

13. Imposition of penalty u/s 114AA of the Customs Act on the CHA - No case of connivance of the appellant CHA with the importer is made out. Further, no particular document...

14. 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...

15. Levy of penalty on CHA u/s 112(a) and 114A of the Customs Act - If the proceedings against the importer has thus come to an end, it will be discriminatory and unfair to...