Penalty under Section 114 of Customs Act cannot be imposed on CHA

Kailash Bahiru Jadhav Vs Commissioner of Customs (Export) (CESTAT Mumbai)

Customs House Agents Licensing Regulation, 2004 which is a comprehensive self-contained scheme for licensing, operations, monitoring and regulation, is a standalone provision. Indeed it is a special provision in the Customs Act, 1962 by which, a whole range of activities in connection with which proceedings may be initiated for breach thereof. Implicitly, every agent who has a licence has to be connected with import or export of goods and if an agent c

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