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2016 (12) TMI 430 - CESTAT NEW DELHIRevocation of CHA licence - forfeiture of security deposit - imposition of penalty under Section 158A(2)(2ii) of the Customs Act, 1962- certain allegations of filing Bills of Entry on behalf of importer client - Held that: - the said Section empowers the Central Govt. to make any rule or regulation in terms of which a penalty to the extent of ₹ 50,000/- can be imposed on any person for contravention of the provisions of rule or regulation. As such, it is seen that the said section is empowering Section and cannot be adopted by itself for imposition of penalty. It does not stand to brought to our notice that any rule or regulation stand framed under this Section for imposition of penalty. Even if they stand framed the penalty has to be imposed in terms of such framed rules and regulations and not in terms of the empowering provisions. As such, we are of the view that penalty imposed under Section 158(2)(ii) cannot be sustained. Accordingly, the same is set aside - appeal allowed - decided in favor of CHA-appellant.
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