Levy of penalty on Customs Broker under Section 132 read with ...

Case Laws Customs

March 12, 2022

Levy of penalty on Customs Broker under Section 132 read with Section 117 of the Customs Act, 1962 - a Customs House Agent or a Customs Broker cannot be fastened with the penalty if the Revenue finds any wrong quoting, etc., in the presented shipping bill. - The Customs Broker, who is the appellant before this forum, cannot be penalized for the alleged contravention - AT

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Levy of penalty on Customs Broker under Section 132 read with ...

Case Laws Customs

March 12, 2022

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