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 a CHA is not liable for the movement of goods, which is the responsibility of the importer or their appointed transporter. Consequently, the show-cause notice issued to the appellant was deemed not maintainable under Section 68 of the Act, leading to the quashing of the penalty imposed by the Assistant Commissioner of Commercial Taxes.