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2018 (5) TMI 165 - AT - CustomsPenalty u/s 112 (a) of the Customs Act, 1962 on CHA - failure to discharge the obligations of provisions of Section 13 (d)(e) Custom House Agent Licensing Regulations, 2004 - Held that: - the impugned order examined the role of the appellant as CHA in terms of Regulation 13 of CHALR. However, no proceedings at all have been initiated under CHALR as could be seen from the appeal records - under the Regulation itself, no action has been initiated. The penal provisions under Section 112(a) are much more comprehensive and serious compared to violation of obligations of CHA under the Regulation. The violation of abetting an offence has to be established by evidence of deliberate act or omission by the CHA. Penalty not warranted - appeal allowed - decided in favor of appellant.
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