https://www.taxtmi.com/caselaws?id=419249 The Tribunal upheld the Commissioner (Appeals)' decision, determining that the Customs Broker's actions facilitated the smuggling attempt, warranting penalties under Section 114 of the Customs Act, 1962. The appeals were dismissed, affirming the liability of the Customs Broker and its partner for penal action under Section 114, in addition to any action under the Customs Broker Licensing Regulations, 2013. The matter was remanded for reconsideration of penalty imposition. en-us Fri, 04 Mar 2022 00:00:00 +0530 Mon, 07 Mar 2022 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419249 The Tribunal upheld the Commissioner (Appeals)' decision, determining that the Customs Broker's actions facilitated the smuggling attempt, warranting penalties under Section 114 of the Customs Act, 1962. The appeals were dismissed, affirming the liability of the Customs Broker and its partner for penal action under Section 114, in addition to any action under the Customs Broker Licensing Regulations, 2013. The matter was remanded for reconsideration of penalty imposition. Case-Laws Customs Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419249