https://www.taxtmi.com/caselaws?id=257132 Penalty on a Customs House Agent for breach of licensing regulations was found unsustainable under Section 112(a) of the Customs Act because that provision applies only where goods are liable to confiscation under Section 111, and a mere regulatory contravention does not satisfy that statutory basis. A further penalty under Section 117 could not be imposed at the appellate stage in the absence of a prior notice specifically proposing that penalty. The discussion also notes that violations of the Customs House Agents Licensing Regulations must be addressed under the regulatory framework itself, not by extending Customs Act penalties beyond their prescribed scope. en-us Fri, 02 Jan 2015 00:00:00 +0530 Tue, 03 Mar 2015 07:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257132 Penalty on a Customs House Agent for breach of licensing regulations was found unsustainable under Section 112(a) of the Customs Act because that provision applies only where goods are liable to confiscation under Section 111, and a mere regulatory contravention does not satisfy that statutory basis. A further penalty under Section 117 could not be imposed at the appellate stage in the absence of a prior notice specifically proposing that penalty. The discussion also notes that violations of the Customs House Agents Licensing Regulations must be addressed under the regulatory framework itself, not by extending Customs Act penalties beyond their prescribed scope. Case-Laws Customs Fri, 02 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257132