Levy of penalty on CHA u/s 112(a) and 114A of the Customs Act - ...

Customs

November 15, 2022

Levy of penalty on CHA u/s 112(a) and 114A of the Customs Act - If the proceedings against the importer has thus come to an end, it will be discriminatory and unfair to continue the proceedings as against the CHA in relation to the very same transaction. The order of the Customs and Central Excise Settlement Commission, dated 30.11.2010 granting immunity to the importer from prosecution, fine and penalty, will also enure to the benefit of the appellant.- HC

View Source

← Previous Next →

Levy of penalty on CHA u/s 112(a) and 114A of the Customs Act - ...

Customs

November 15, 2022

You may also like:

Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

Imposition of penalty u/s 114AA on Importer and u/s 112 (a) on CHA - the importer took the risk and moved the goods out of the LCS on his own, without listening the...

Levy of penalty u/s 112(a) and 114A of CA - Evasion of Customs Duty - Forging of signature - high seas sale - allegation is that appellant had prior knowledge about the...

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...

Imposition of penalty u/s 112(a) of the CA, 1962 on CHA - In the present case, there is no material available on record that the appellant CHA was involved with the...

Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

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...

Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is...

Levy of penalty u/s 112(a)/112(b)/114A/114AA of Customs Act - Smuggling - Gold Bars - Baggage Rules - Here in the case on hand, some of the officials are not even put on...

Levy of penalty u/s 112 (a) & (b) (iii) and 114A of the Customs Act, 1962 - importing rough precious stones by making huge overvaluation - goods not imported by actual...

Levy of penalty u/s 112(a) of the Customs Act - Penalty on CEO for abetment - Meaning of word abetment is "to help someone in wrong doing" - In the instant case such...

Penalties u/s 112 (a) of CA, 1962 on CHA - at the time of filing the bill of entry the appellants did not get all the required documents to fulfill the KYC norms of the...

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...

Penalty u/s 112(a) of the CA, 1962 - Mis-declaration of goods - The goods stand absolutely confiscated without giving an option for redemption - The importer seems to...

Quick Updates: