TMI Blog2019 (7) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... with the exporter and that there was no evidence of any involvement in abetment of fraud. Whether a custom house agent, who, under the statute as well as under the Regulations framed for implementation of the statute, are required to be associated with the goods can, independently, be proceeded against, for imposition of penalties under some other provisions? HELD THAT:- It is seen from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bahiru Jadhav against order-in-appeal no. 663(Adj.Export)/2012 (JNCH) IMP-88 dated 12 th November 2012 of Commissioner of Customs (Appeals), Mumbai II against the upholding of the order of the original authority imposing penalty of ₹ 3,00,000/- on the appellant herein, it would appear that the proceedings emerged from alleged overvaluation of export goods with intention to avail excess d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the decision of the Tribunal in RP Sethi v. Commissioner of Customs, New Delhi [2002 (140) ELT 482 (Tri.-Del.)] 3. We have heard Learned Authorised Representative. 4. It is seen that the agency was subject to proceedings under Customs House Agents Licensing Regulation, 2004 for breach of regulation 13(b) which pertains to transaction of business by an agent or thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring and regulation, is a standalone provision. Indeed it is a special provision in the Customs Act, 1962 by which, a whole range of activities in connection with which proceedings may be initiated for breach thereof. Implicitly, every agent who has a licence has to be connected with import or export of goods and if an agent could be proceeded against under section 114 of the Customs Act, 1962 mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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