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.
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