2019 (7) TMI 1061

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....pellant Ms Trupti Chavan, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW In this appeal of Shri Kailash Bahiru Jadhav against order-in-appeal no. 663(Adj.Export)/2012 (JNCH) IMP-88 dated 12^th November 2012 of Commissioner of Customs (Appeals), Mumbai - II against the upholding of the order of the original authority imposing penalty of Rs. 3,00,000/- on the appell....

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....l action under Section 114 of Customs Act, 1962.' Learned Counsel places reliance on the decision of the decision of the Tribunal in RP Sethi v. Commissioner of Customs, New Delhi [2002 (140) ELT 482 (Tri.-Del.)] 3. We have heard Learned Authorised Representative. 4. It is seen that the agency was subject to proceedings under Customs House Agents Licensing Regulation, 2004 for breach of r....

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....f-contained scheme for licensing, operations, monitoring and regulation, is a standalone provision. Indeed it is a special provision in the Customs Act, 1962 by which, a whole range of activities in connection with which proceedings may be initiated for breach thereof. Implicitly, every agent who has a licence has to be connected with import or export of goods and if an agent could be proceeded ag....