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    Customs

    Levy of penalty on CHA u/s 112(a) and 114A of the Customs Act -...

    High Court Rules CHA Entitled to Same Immunity as Importer in Customs Case u/ss 112(a) and 114A.

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    CustomsNovember 15, 2022Case LawsHC

    Levy of penalty on CHA u/s 112(a) and 114A of the Customs Act - If the proceedings against the importer has thus come to an end, it will be discriminatory and unfair to continue the proceedings as against the CHA in relation to the very same transaction. The order of the Customs and Central Excise Settlement Commission, dated 30.11.2010 granting immunity to the importer from prosecution, fine and penalty, will also enure to the benefit of the appellant.- HC

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