https://www.taxtmi.com/caselaws?id=176536 The appeals involved penalties imposed on a Clearing & Shipping Agency (CHA) and a clearing clerk under Section 117 of the Customs Act. The Commissioner (Appeals) had reduced the clearing clerk's penalty. The CHA's role did not include valuation, and the Department had suspended the CHA's license. Notably, Sections 114 or 113 were not invoked for penalty imposition; instead, Section 117 was applied. The Member (T) found merit in waiving the pre-deposit of penalties for both appellants, leading to the stay of penalty recovery until the appeals' disposal. Consequently, all four stay applications were allowed. en-us Fri, 20 Mar 2015 00:00:00 +0530 Wed, 23 Dec 2015 22:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176536 The appeals involved penalties imposed on a Clearing & Shipping Agency (CHA) and a clearing clerk under Section 117 of the Customs Act. The Commissioner (Appeals) had reduced the clearing clerk's penalty. The CHA's role did not include valuation, and the Department had suspended the CHA's license. Notably, Sections 114 or 113 were not invoked for penalty imposition; instead, Section 117 was applied. The Member (T) found merit in waiving the pre-deposit of penalties for both appellants, leading to the stay of penalty recovery until the appeals' disposal. Consequently, all four stay applications were allowed. Case-Laws Customs Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176536