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 July 2019 Year 2019 This

Imposition of penalties on CHA - appellant allowed another ...


Customs House Agent Penalized Incorrectly u/s 114; Specific Regulations for Violations Exist in 2004 Licensing Regulation.

July 22, 2019

Case Laws     Customs     AT

Imposition of penalties on CHA - appellant allowed another person to file export documents on their behalf - As separate provisions exist in the Customs House Agents Licensing Regulation, 2004, the invoking of such for violations for imposing of penalty under section 114 of Customs Act, 1962 is patently incorrect.

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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...

  4. Levy of penalty on the appellants u/s 114 of the Customs Act, 1962 - Customs Broker firm - A Custom Broker is supposed to safeguard the interests of both exporters and...

  5. Violation of Regulation 13(a) of the Customs House Agents Licensing Regulations, 2004 - Once the principal violation of other regulations cannot be sustained, then, the...

  6. The appellants, who were neither exporters nor Customs House Agents (CHAs), were wrongly penalized u/ss 114 and 114AA for overvaluation of goods for claiming excess duty...

  7. 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...

  8. Amendment in Customs House Agents Licensing Regulations, 2004 – Amendment in Regulation 8 - Examination of the applicant - Notification

  9. Levy of penalty u/s 114(i) of the Customs Act, 1962 on Customs Broker - All the allegations if any, would fall under the Customs Broker Licensing Regulations. No...

  10. 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...

  11. Interpretation of statute - Section 108 as well as Section 114(i) of the Customs Act, 1962 - smuggling - psychotropic substance - Alprazolam - fictitious and...

  12. 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....

  13. Imposition of penalties on CHA u/s 114(i) of Customs Act, 1962 - The sole allegation against the ‘Custom House Agent’ is that they allowed unauthorized use of their...

  14. Violation of Regulation 13 (O) of Custom House Agents Licensing Regulations, 2004 - petitioner presented goods for export on behalf of fictitious/bogus exporter whom he...

  15. Penalty u/s 114(iii) - loading of goods on the vessel before the "Let Export Order" - The shipping agent has been duly penalized and there is no warrant for imposition...

 

Quick Updates:Latest Updates