Kamal Kumar Agarwal vs Commissioner Of Commerl.Taxes,W.B.& ...

The Supreme Court examined the applicability of Section 68(3) of the West Bengal Sales Tax Act, 1994, and Rule 211A(6) of the West Bengal Sales Tax Rules, 1995, in the context of a Customs House Agent's (CHA) responsibilities. The Court held that the CHA is not liable for the movement of goods, which is the responsibility of the importer or their appointed transporter. Consequently, the penalty imposed on the appellant for failing to produce the endorsed copy of the Declaration was deemed unjustified, leading to the quashing of the penalty order.