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Issues: Whether personal penalty could be imposed on a customs house agent for alleged failure to comply with the obligations under the Customs House Agents Licensing Regulations, 2004, when steps were taken to secure customs examination of the containers.
Analysis: The only substantive question was whether the appellant, acting as a customs house agent, had contravened Regulation 13(d) by permitting export of containers without examination. The order records that the appellant had informed the concerned parties and had sent fax communications seeking a no objection for customs examination before the vessel sailed. The containers were later called back and examined, and nothing objectionable was found. On these facts, the Tribunal held that the appellant had taken reasonable precaution and had acted in accordance with law. The finding was also supported by the view that penalty is not warranted where the agent has taken bona fide steps to comply with the customs process.
Conclusion: Personal penalty on the customs house agent was not justified and was set aside.
Final Conclusion: The appeal succeeded and the penalty order was annulled, with consequential relief following from the setting aside of the penalty.
Ratio Decidendi: A customs house agent who takes reasonable and timely steps to secure customs examination and acts bona fide in accordance with the regulatory process cannot be visited with personal penalty for an export proceeding that ultimately proceeds without such examination.
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