No Penalty for Custom House Agent: Allegations u/s 114(i) of Customs Act Deemed Unreasonable and Unsupported.

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....Imposition of penalties on CHA u/s 114(i) of Customs Act, 1962 - The sole allegation against the ‘Custom House Agent’ is that they allowed unauthorized use of their licence - a proposition, which fails the test of reasonableness, must be corrected by evidence but a statement of retraction does not have to be - No penalty.....