CHA liable for penalty for allowing misuse of license by lending it to unscrupulous persons

R.S. Arunachalam Vs Commissioner of Customs (CESTAT Chennai) These appeals are filed against the orders passed by Commissioner (Appeals) who set aside the order passed by original authority and remanded the matter to reconsider the non-imposition of penalty on the appellants under Section 114 of the Customs Act, 1962. M/s.R.S. Arunachalam is the Customs Broker firm and Smt. R.A. Vijayalakshmi is a Partner of the same. It is submitted by revenue, that the appellant, Smt. R.A. Vijayalakshmi has admitted that she has lent digital ID and password of their customs broker firm to M/s. Bro Logistics ...