Case Law Details
Case Name : M/s. A.B.Agencies Vs Customs, Excise and Service Tax Appellate Tribunal (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Brief of the Case
In the case of M/s.A.B.Agencies Vs. Customs, Excise and Service Tax Appellate Tribunal, it was held by Kerala High Court that a CHA cannot be absolved of his lapse of supervision and misconduct of his employees attracting Clause 19 of the Regulations warranting action against him under Regulation 20. However, termination of the license of CHA is too harsh and disproportionate on the basis of principles laid down in the judgment in Ashiana Cargo Services v. Commissioner of Customs (I & G) 2014 (302) ELT 161 (Del).
Brief Facts
The appellant was the holder of a license issue...
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