Levy of penalty on CHA u/s 114(i) and 114AA of the Customs Act, ...

Case Laws Customs

August 28, 2023

Levy of penalty on CHA u/s 114(i) and 114AA of the Customs Act, 1962 - acts of omission and commission in relation to the attempted illegal export of Red Sanders - So, penalty is imposable for his acts of omission or commission, may be deliberate or negligent. His conduct aided and facilitated the illegal attempted export of Red Sanders wood pillars and tops. - The penalty upheld at Rs.1,00,000/- is reduced to Rs.50,000/- - AT

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Levy of penalty on CHA u/s 114(i) and 114AA of the Customs Act, ...

Case Laws Customs

August 28, 2023

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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....

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