Customs Penalty

HC Quashes Penalty on CHA for Lack of Reasoned Findings The petitioner, Sudipta Bose, a Customs House Agent (CHA), challenged a penalty of Rs. 50 lakh imposed under Section 114(iii) of the Customs Act, 1962. The penalty arose from export transactions carried out by M/s KSH International involving “Hamdard” branded products, where the department alleged…