Penalty for Non-Verification of Export Credentials Must Be Under CHALR, Not Customs Act

E. Joseph John Vs Commissioner of Customs (CESTAT Chennai) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai has set aside penalties of Rs. 10,00,000/- under Section 114(i) and Rs. 3,00,000/- under Section 117 of the Customs Act, 1962 (CA 1962), imposed on E. Joseph John, an employee of a Custom House Agent (CHA). The penalties were levied in connection with an attempted illegal export of red sanders, a prohibited item. The Tribunal’s decision hinges on the principle that violations related to the duties of a CHA should be addressed under the specific Custom House Agen...