Levy of penalty under Regulation 18 of CBLR 2018 on the ...
Customs Agent's Penalty Overturned: Assisting as Witness Not Misconduct Under Regulation 18 of CBLR 2018.
August 8, 2022
Case Laws Customs AT
Levy of penalty under Regulation 18 of CBLR 2018 on the appellant-CHA - revocation of customs broker license - simply assisting the customs as a witnesses or otherwise in the examination of the goods does not amount to mis-conduct. Accordingly, the penalty imposed under Regulation 18 of CBLR 2018 is uncalled for. - AT
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