https://www.taxtmi.com/caselaws?id=388717 Penalty on a customs house broker under Section 112(a) of the Customs Act, 1962 for alleged aiding or abetting short payment of customs duty was examined on the basis of the record. The importer had paid the differential duty with interest after the short levy was pointed out, and no material established that the broker had aided or abetted the default. In the absence of proof of complicity, the statutory foundation for penalty was not made out, and the penalty was set aside. en-us Fri, 18 Oct 2019 00:00:00 +0530 Thu, 21 Nov 2019 12:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388717 Penalty on a customs house broker under Section 112(a) of the Customs Act, 1962 for alleged aiding or abetting short payment of customs duty was examined on the basis of the record. The importer had paid the differential duty with interest after the short levy was pointed out, and no material established that the broker had aided or abetted the default. In the absence of proof of complicity, the statutory foundation for penalty was not made out, and the penalty was set aside. Case-Laws Customs Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388717