Two Operative CHA Licenses on One Person Obtained due to Failure in Completing Formalities, No Penalty Imposable under Regulation 18 of CBLR: CESTAT [Read Order]
The CESTAT viewed that Penalty cannot be Imposable under Regulation 18 of CBLR when two operative Customs House Agent (CHA) licenses on one person are obtained due to failure in completing formalities
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that no penalty is imposable under Regulation 18 of Customs Broker Licensing Regulation ( CBLR ) when two operative Customs House Agent ( CHA ) licenses on one person obtained due to failure in completing formalities. The appellants,…
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