Penalty u/s 112 (a)of Customs Act against CHA on Clearance of Imported Vessel without any Misclassification : CESTAT Set Asides Penalty [Read Order]

By Shabna Rahim - On November 4, 2023 10:00 am - 2 mins read

Penalty - Customs Act - CHA - Clearance of Imported Vessel - Clearance - Misclassification - CESTAT - CESTAT Set Asides Penalty - taxscan

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under Section 112(a) of the Customs Act, 1962, against the Customs House Agent (CHA) on the clearance of an imported vessel without any misclassification. J. M. Baxi & Co., the appellant assessee, were appointed as Customs House Agents…

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