The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that breach of Customs House Agents Licensing Regulations (CHALR), 2004, by itself, cannot sustain penalty under Section 112(a)(i) of the Customs Act, 1962 in the absence of specific allegations and proof of involvement in illegal import. The Bench comprising Justice…
HomeIndirect TaxesMere Violation of CHALR Can’t Justify Penalty Against Customs Broker Without Proving...
Mere Violation of CHALR Can’t Justify Penalty Against Customs Broker Without Proving Illegal Import: CESTAT
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
Latest articles
Indirect Taxes
SCN Unwarranted When Service Tax Paid Before Notice U/S 73(3): Karnataka HC
The Karnataka High Court has held that when an assessee pays the tax along...
GST
Madras HC Quashes GST Registration Cancellation; Directs GSTN-Enabled Portal Access for Filing Pending Returns
The Madras High Court has set aside the cancellation of a Goods and Services...
GST
GST Dept. To Consider Restoration Of Registration After Taxpayer Clears Dues, Files Pending Returns: Gauhati HC
The Gauhati High Court has directed the GST department in Arunachal Pradesh to consider...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 6, 2026
Here’s the Tax Law Daily Bulletin for March 6, 2026.GSTExport of Pre-Clinical Research Services...
More like this
Indirect Taxes
SCN Unwarranted When Service Tax Paid Before Notice U/S 73(3): Karnataka HC
The Karnataka High Court has held that when an assessee pays the tax along...
GST
Madras HC Quashes GST Registration Cancellation; Directs GSTN-Enabled Portal Access for Filing Pending Returns
The Madras High Court has set aside the cancellation of a Goods and Services...
GST
GST Dept. To Consider Restoration Of Registration After Taxpayer Clears Dues, Files Pending Returns: Gauhati HC
The Gauhati High Court has directed the GST department in Arunachal Pradesh to consider...

