https://www.taxtmi.com/highlights?id=50001 Imposition of penalties u/s 112 (b) and 114AA On CHA - there is no element of mens rea or conscious knowledge which can be attributed to the CHA - CHA acted bona fide and merely facilitated the imports on the strength of the documents which were handed over to him by the importer -There is no sufficient material to impose penalty. en-us Sat, 02 Nov 2019 14:36:18 +0530 Sat, 02 Nov 2019 14:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50001 Imposition of penalties u/s 112 (b) and 114AA On CHA - there is no element of mens rea or conscious knowledge which can be attributed to the CHA - CHA acted bona fide and merely facilitated the imports on the strength of the documents which were handed over to him by the importer -There is no sufficient material to impose penalty. Highlights Customs Sat, 02 Nov 2019 14:36:18 +0530 https://www.taxtmi.com/highlights?id=50001