Levy of penalty - The appellant who is a Customs Broker cannot ...

Customs

January 30, 2023

Levy of penalty - The appellant who is a Customs Broker cannot be expected to have knowledge about the goods in the container - On such circumstance, when there is no dispute with regard to the KYC documents submitted on behalf of the importer, the penalty imposed under sec. 112(a) alleging that the appellant has abetted smuggling of misdeclared / undeclared goods is without any factual basis. - AT

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Levy of penalty - The appellant who is a Customs Broker cannot ...

Customs

January 30, 2023

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