Customs House Agent Penalized Incorrectly u/s 114; Specific Regulations for Violations Exist in 2004 Licensing Regulation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Imposition of penalties on CHA - appellant allowed another person to file export documents on their behalf - As separate provisions exist in the Customs House Agents Licensing Regulation, 2004, the invoking of such for violations for imposing of penalty under section 114 of Customs Act, 1962 is patently incorrect.....