https://www.taxtmi.com/caselaws?id=109001 A customs house agent's alleged failure to discharge obligations under Regulation 14 of the CHA Regulations, 1984 was treated as the basis for penalty under Section 114 of the Customs Act, even though no departmental action under the regulatory mechanism was shown. On that record, the applicants made out a strong prima facie case that the lapse, at best, called for action under the CHA Regulations rather than immediate penal recovery under the Customs Act. Relief under Section 129E was therefore justified, and the departmental action did not appear prima facie bona fide. The applicants were entitled to waiver of pre-deposit and stay of recovery of the penalty. en-us Thu, 05 Jun 2003 00:00:00 +0530 Thu, 05 Apr 2012 13:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109001 A customs house agent's alleged failure to discharge obligations under Regulation 14 of the CHA Regulations, 1984 was treated as the basis for penalty under Section 114 of the Customs Act, even though no departmental action under the regulatory mechanism was shown. On that record, the applicants made out a strong prima facie case that the lapse, at best, called for action under the CHA Regulations rather than immediate penal recovery under the Customs Act. Relief under Section 129E was therefore justified, and the departmental action did not appear prima facie bona fide. The applicants were entitled to waiver of pre-deposit and stay of recovery of the penalty. Case-Laws Central Excise Thu, 05 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109001