https://www.taxtmi.com/caselaws?id=431869 The court set aside the penalty imposed on the Customs Broker under Section 114 of the Customs Act, 1962 for alleged violations of Regulations 11(n) and 11(d) of the Customs Brokers Licensing Regulations, 2013. The judgment emphasized the limited role of Customs Brokers in determining the value of goods and the lack of substantial evidence connecting the alleged violations to the appellant's actions. Citing legal precedents, the court concluded that the penalty was unjustified, leading to the appeal being allowed and the impugned order being overturned. en-us Wed, 21 Dec 2022 00:00:00 +0530 Fri, 23 Dec 2022 09:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431869 The court set aside the penalty imposed on the Customs Broker under Section 114 of the Customs Act, 1962 for alleged violations of Regulations 11(n) and 11(d) of the Customs Brokers Licensing Regulations, 2013. The judgment emphasized the limited role of Customs Brokers in determining the value of goods and the lack of substantial evidence connecting the alleged violations to the appellant's actions. Citing legal precedents, the court concluded that the penalty was unjustified, leading to the appeal being allowed and the impugned order being overturned. Case-Laws Customs Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431869