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No Penalty on CHA for Overvaluation in Export: CESTAT Kolkata
Case Law Details
- Case Name
- United Customs House Agency (P) Ltd Vs Commissioner of Customs (Prev.) (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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United Customs House Agency (P) Ltd Vs Commissioner of Customs (Prev.) (CESTAT Kolkata)
Introduction: In a recent legal case before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata, the question of whether a Customs House Agent (CHA) can be penalized for their alleged involvement in overvaluation during an export came to the forefront. The case involved M/s United Custom House Agency (P) Ltd and Shri Prakash Ghosh, Proprietor of M/s Overseas Shipping Agency, who faced penalties for their roles in an improper export.
Detailed Analysis: The facts of the c...
