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2009 (6) TMI 828 - AT - CustomsImposition of Penalty on Customs House Agent - Held that: - The rights and liabilities of a Customs House Agent have been laid down under the Customs House Agents Licensing Regulations, 2004. According to those regulations, a CHA shall carry out the instructions of his client (importer/exporter) who has authorised him to clear goods for home consumption/warehousing or for export, as the case may be. Where an importer instructs his CHA to make certain entries in his bill of entry, the department cannot frame a case of misdeclaration (or abetment thereof) against the CHA so as to penalise him though such case can be made out against his client (importer) - penalty set aside - appeal allowed - decided in favor of appellant.
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