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Customs - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Imposition of penalties on CHA u/s 114(i) of Customs Act, 1962 - ...

Customs

November 2, 2019

Imposition of penalties on CHA u/s 114(i) of Customs Act, 1962 - The sole allegation against the ‘Custom House Agent’ is that they allowed unauthorized use of their licence - a proposition, which fails the test of reasonableness, must be corrected by evidence but a statement of retraction does not have to be - No penalty.

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