Levy of penalty - appellant being mediator acting as a broker in ...
July 29, 2023
Case Laws Customs AT
Levy of penalty - appellant being mediator acting as a broker in dealing with all trading of advance licence which was forged or obtained fraudulently. - Since, none of the acts referred to in Section 112(b) of Customs Act, 1962 are proved against the appellant, imposition of penalty cannot sustain. - AT
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