2014 (7) TMI 1340 - SCH - Customs

Penalty on Customs House Agent - Fraud - penalties under Section 112(a) and/or 112(b) - It was held by High Court that If the importers had misused the facility by obtaining a duplicate license by misrepresentation and fraud so also manipulation of documents and with a view to avoid customs duty then it cannot be said that the Customs House Agent and its Director were totally innocent or unaware of these acts - HELD THAT - Special leave petitions are dismissed.

Summary

Legal Judgment: Supreme Court of India dismissed special leave petitions in 2014 (7) TMI 1340 - SC. Justices Madan B Lokur and Kurian Joseph presided over the order.