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Customs - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Imposition of penalties u/s 112 (b) and 114AA On CHA - there is ...


Customs House Agent Cleared of Penalties Due to Lack of Evidence for Intent u/ss 112(b) and 114AA.

November 2, 2019

Case Laws     Customs     HC

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 and merely facilitated the imports on the strength of the documents which were handed over to him by the importer -There is no sufficient material to impose penalty.

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