https://www.taxtmi.com/caselaws?id=52990 Penalty on a Customs House Agent was unsustainable because the goods were not prohibited, there was no recorded finding of connivance, knowledge, or participation, and the residuary penalty could not be used where express penal provisions were invoked for the same conduct. The suspension of the CHA licence was also invalid because the governing regulation did not authorise immediate suspension. Both impugned orders were therefore set aside and the appeals succeeded on the merits. en-us Tue, 18 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 18:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52990 Penalty on a Customs House Agent was unsustainable because the goods were not prohibited, there was no recorded finding of connivance, knowledge, or participation, and the residuary penalty could not be used where express penal provisions were invoked for the same conduct. The suspension of the CHA licence was also invalid because the governing regulation did not authorise immediate suspension. Both impugned orders were therefore set aside and the appeals succeeded on the merits. Case-Laws Customs Tue, 18 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52990