Imposition of penalty u/s 112 (d) and 114AA of the Customs Act, 1962 on Customs Broker - appellant was...

Imposition of penalty u/s 112 (d) and 114AA of the Customs Act, 1962 on Customs Broker - appellant was only a Customs Broker and not the importer - the only allegation levelled against the appellant is that the appellant did not inform the Revenue that the importer did not possess licence for import of R-22 gas - Revenue has not been able to establish the mala fides - No penalty. .....

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