Levy of penalty on the appellants u/s 114 of the Customs Act, ...
Customs Broker Firm Penalized u/s 114 of Customs Act for Aiding Export of Prohibited Goods.
March 7, 2022
Case Laws Customs AT
Levy of penalty on the appellants u/s 114 of the Customs Act, 1962 - Customs Broker firm - A Custom Broker is supposed to safeguard the interests of both exporters and the Customs. It is not possible to manage the huge volume of transactions in each port without some trust on the Customs Broker by the officers of Customs. Any act facilitating an attempt for export of prohibited goods would fall under Section 114 of the Act - AT
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