TMI Blog2018 (5) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant acting as Customs House Agent, filed bill of entry dated 3.10.2012 for clearance of goods imported by M/s.Creative International. The officers of Customs examined the container and found mis-declaration of goods. After detailed inquiry, proceedings were initiated against the importer as well as the appellant for various violations of the provisions of Customs Act, 1962. The present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to inform whether any proceedings under CHALR 2004 /CBLR 2013 were initiated for their violation of these Regulations. Today, the appellant filed a written undertaking categorically stating with reference to their action of filing this bill of entry no action has been taken under CHALR, 2004/CBLR, 2013 by the Department. 6. We have perused the impugned order carefully. 7. The penalty unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared 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. The basis of penalty under Section 112 (a) has not been brought out in the impugned proceedings with any clarity. We find no justification in the proceedings under Customs Act for penalty when no action has been taken for vio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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