Customs - Levy of penalty on Customs Broker u/s 114AA of the Customs Act,...

Customs

Levy of penalty on Customs Broker u/s 114AA of the Customs Act, 1962 - , there is enough material to substantiate the allegation of malafide against the Appellant and therefore, Section 114AA has been rightly invoked by the Department - However, the Appellant does not appear to be proportionate to his role in the attempted clearance of undeclared/ restricted goods - Penalty amount reduced to 25% - AT

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