https://www.taxtmi.com/caselaws?id=386452 The Tribunal set aside penalties imposed on a Customs Broker for alleged mis-declaration of goods, ruling that the appellant lacked knowledge or involvement in the concealed iron plates found in the cargo. As the Broker acted per DDP terms, the responsibility for any mis-declaration rested with the seller. Consequently, penalties under sections 112(a) and 114AA of the Customs Act, 1962 were overturned, and the appeal was granted with consequential relief. en-us Fri, 27 Sep 2019 00:00:00 +0530 Sat, 28 Sep 2019 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386452 The Tribunal set aside penalties imposed on a Customs Broker for alleged mis-declaration of goods, ruling that the appellant lacked knowledge or involvement in the concealed iron plates found in the cargo. As the Broker acted per DDP terms, the responsibility for any mis-declaration rested with the seller. Consequently, penalties under sections 112(a) and 114AA of the Customs Act, 1962 were overturned, and the appeal was granted with consequential relief. Case-Laws Customs Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386452