https://www.taxtmi.com/caselaws?id=390591 The Tribunal set aside the penalty imposed under Section 114A of the Customs Act on the customs broker, clarifying that this section applies to the importer. The appellant had already paid the penalty under Section 114AA for misdeclaration in bills of entry. The liability to pay customs duty rests with the importer, and as the appellant did not claim to be the importer, they were not liable under Section 114A. en-us Tue, 03 Dec 2019 00:00:00 +0530 Sat, 21 Nov 2020 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390591 The Tribunal set aside the penalty imposed under Section 114A of the Customs Act on the customs broker, clarifying that this section applies to the importer. The appellant had already paid the penalty under Section 114AA for misdeclaration in bills of entry. The liability to pay customs duty rests with the importer, and as the appellant did not claim to be the importer, they were not liable under Section 114A. Case-Laws Customs Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390591