https://www.taxtmi.com/caselaws?id=429086 The Tribunal partially allowed the appeal by setting aside the penalty under section 114A but confirming the penalty under section 112(a) & (b)(iii) of the Customs Act, 1962. The decision was based on the appellant's failure to produce necessary documentation related to the valuation of the imported consignment, emphasizing the importance of fulfilling obligations as a Customs Broker. en-us Mon, 17 Oct 2022 00:00:00 +0530 Tue, 18 Oct 2022 08:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429086 The Tribunal partially allowed the appeal by setting aside the penalty under section 114A but confirming the penalty under section 112(a) & (b)(iii) of the Customs Act, 1962. The decision was based on the appellant's failure to produce necessary documentation related to the valuation of the imported consignment, emphasizing the importance of fulfilling obligations as a Customs Broker. Case-Laws Customs Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429086