https://www.taxtmi.com/highlights?id=62408 Levy of penalty on Customs Broker under Section 132 read with Section 117 of the Customs Act, 1962 - a Customs House Agent or a Customs Broker cannot be fastened with the penalty if the Revenue finds any wrong quoting, etc., in the presented shipping bill. - The Customs Broker, who is the appellant before this forum, cannot be penalized for the alleged contravention - AT en-us Sat, 12 Mar 2022 11:19:44 +0530 Sat, 12 Mar 2022 11:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62408 Levy of penalty on Customs Broker under Section 132 read with Section 117 of the Customs Act, 1962 - a Customs House Agent or a Customs Broker cannot be fastened with the penalty if the Revenue finds any wrong quoting, etc., in the presented shipping bill. - The Customs Broker, who is the appellant before this forum, cannot be penalized for the alleged contravention - AT Highlights Customs Sat, 12 Mar 2022 11:19:44 +0530 https://www.taxtmi.com/highlights?id=62408