Commr.Of Customs vs M/S K.M.Ganatra & Co. on 14 January, 2016
14. Further, the allegations against the petitioner are serious in nature and as observed by the Hon'ble Supreme Court in the case of Commissioner of Customs Vs. K.M.Ganatra & Co. reported in 2016 (332) E.L.T. 15 (SC), the role of a Custom House Agent is very important in the Custom House and the Custom House Agent is supposed to safeguard the interests of both the importers and the Customs, and this aspect will be considered, when the show cause notice is adjudicated.