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CESTAT adjudicated a customs broker's appeal challenging penalties under sections 112 and 114AA of the Customs Act. The Tribunal found no substantive evidence demonstrating the appellant's deliberate connivance or intentional misrepresentation. The penalties were deemed unsustainable due to lack of independent findings, absence of conclusive proof of knowledge, and improper reliance on statements recorded without following prescribed legal procedures. Critically, the Tribunal emphasized that lending an Import Export Code (IEC) does not constitute a statutory offense. Consequently, the appellate authority allowed the appeal, effectively quashing the imposed penalties against the customs broker.
CESTAT adjudicated a customs broker's appeal challenging penalties under sections 112 and 114AA of the Customs Act. The Tribunal found no substantive evidence demonstrating the appellant's deliberate connivance or intentional misrepresentation. The penalties were deemed unsustainable due to lack of independent findings, absence of conclusive proof of knowledge, and improper reliance on statements recorded without following prescribed legal procedures. Critically, the Tribunal emphasized that lending an Import Export Code (IEC) does not constitute a statutory offense. Consequently, the appellate authority allowed the appeal, effectively quashing the imposed penalties against the customs broker.
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