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 November 2019 Year 2019 This

Imposition of penalties on CHA u/s 114(i) of Customs Act, 1962 - ...


No Penalty for Custom House Agent: Allegations u/s 114(i) of Customs Act Deemed Unreasonable and Unsupported.

November 2, 2019

Case Laws     Customs     AT

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 licence - a proposition, which fails the test of reasonableness, must be corrected by evidence but a statement of retraction does not have to be - No penalty.

View Source

 


 

You may also like:

  1. 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....

  2. 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...

  3. 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...

  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. 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...

  7. 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...

  8. 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...

  9. CESTAT set aside penalties imposed under s.114(iii) and s.114AA of the Customs Act against the F-card holder of a Custom House Agent. The Tribunal found that allegations...

  10. Levy of penalty u/s 114(i) of the Customs Act, 1962 - Smuggling - The reason for imposing the impugned penalty is that the appellant has not verified the Let Export...

  11. Levy of penalty on CHA u/s 114 (iii) and Section 114AA respectively of the Customs Act, 1962 - allegation of abatement - fraudulent export to claim duty drawback - The...

  12. CESTAT Chennai held that penalty u/s 114 Customs Act was not imposed on Respondents for smuggling undeclared cigarettes concealed with gypsum plaster. Penalty was...

  13. Levy of penalties u/s 114 of the Customs Act, 1962 - overvaluation of export of goods for availment of higher rate of drawback - Penalty on person who partnered with...

  14. Sec 112 (a) of the Customs Act 1962 has been mentioned for imposing penalty in the SCN but Adjudicating authority has imposed penalty under Sec 114 without giving any...

  15. 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...

 

Quick Updates:Latest Updates