No suspension of License issued to Customs House Agent in case of verification of genuineness of IEC as well as GSTIN

Commissioner of Customs Airport And General Vs ICS Cargo (Delhi High Court) Conclusion: CHA was not liable to be prosecuted for imposition of a penalty under Section 114AA as there was proper verification on the part of the Customs House Agent (CHA) with regard to the genuineness of the Importer-Exporter Code (IEC) as well as GSTIN and mere allegations that some other person was importing goods in the name of the importers, whose names were mentioned in the Bills of Entry, did not render the identity of the importer doubtful especially when there was apparently an arrangement with mutual conse...