https://www.taxtmi.com/caselaws?id=785858 High Court review found that penalties were imposed on a Customs House Agent without findings of mis-declaration, fraud, overvaluation, or mens rea; consequently the authority misapplied statutory penalty provisions and committed jurisdictional error. The court noted advisory guidance that absent complicity, prior knowledge, or wrongful intent a CHA should not be penalised, and that licensing actions (suspension or revocation) under licensing regulations were available but not used. The court exercised constitutional writ jurisdiction to set aside the penalty order and allowed the writ petition, directing relief instead of forcing a pre-deposit appeal remedy. en-us Thu, 22 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785858 High Court review found that penalties were imposed on a Customs House Agent without findings of mis-declaration, fraud, overvaluation, or mens rea; consequently the authority misapplied statutory penalty provisions and committed jurisdictional error. The court noted advisory guidance that absent complicity, prior knowledge, or wrongful intent a CHA should not be penalised, and that licensing actions (suspension or revocation) under licensing regulations were available but not used. The court exercised constitutional writ jurisdiction to set aside the penalty order and allowed the writ petition, directing relief instead of forcing a pre-deposit appeal remedy. Case-Laws Customs Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785858