Imposition of penalty u/s 114AA of Customs Act, 1962 on appellant-CHA - apparently, there is no material...

Imposition of penalty u/s 114AA of Customs Act, 1962 on appellant-CHA - apparently, there is no material evidence available on records to prove that the appellants intentionally encouraged and supported the wrong doer i.e. the importer in doing the wrongful act of attempting to export the branded cosmetic goods in violation of Cosmetic Rules, 2010. - No penalty - AT .....

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