https://www.taxtmi.com/caselaws?id=126684 The court set aside the penalty imposed on a Customs House Agent (CHA) under Section 112 of the Customs Act, ruling that vicarious liability and Section 147 did not apply to CHAs. The CHA was not held responsible for the importer's misdeclaration of goods, as CHAs operate based on client instructions and are not subject to Section 147 as per the Customs House Agents Licensing Regulations, 2004. The appeal was allowed, emphasizing the CHA's rights and liabilities under the Regulations and invalidating the Commissioner's decision. en-us Wed, 03 Jun 2009 00:00:00 +0530 Mon, 24 Jul 2017 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126684 The court set aside the penalty imposed on a Customs House Agent (CHA) under Section 112 of the Customs Act, ruling that vicarious liability and Section 147 did not apply to CHAs. The CHA was not held responsible for the importer's misdeclaration of goods, as CHAs operate based on client instructions and are not subject to Section 147 as per the Customs House Agents Licensing Regulations, 2004. The appeal was allowed, emphasizing the CHA's rights and liabilities under the Regulations and invalidating the Commissioner's decision. Case-Laws Customs Wed, 03 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126684