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of CESTAT allowed the appeal and set aside penalties imposed under Sections 114 and 114AA of the Customs Act, 1962 against the appellant. The Tribunal found that the appellant, acting as a customs broker, had duly verified requisite identity and address documents (including KYC, authorization letter, Aadhaar, PAN, IT returns, bank confirmation and GST registration) and that the Revenue did not dispute receipt of those documents. The broker's role was limited to facilitating export; knowledge of consignment contents was not established. The Tribunal held that mere introduction of the exporter by a third party does not constitute a ground for penalty and that the appellant acted bona fide, precluding imposition of penalties.
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