Levy of penalty u/s 114(iii) and 114AA against Customs Broker ...

Case Laws Customs

September 27, 2023

Levy of penalty u/s 114(iii) and 114AA against Customs Broker (CB) - the department has failed to establish that the appellants have connived or abetted in the overvaluation of goods and attempted export of the same. There is no iota of evidence to establish that appellants had falsified any documents. - No penalty - AT

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Levy of penalty u/s 114(iii) and 114AA against Customs Broker ...

Case Laws Customs

September 27, 2023

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