https://www.taxtmi.com/highlights?id=67958 Levy of penalty - The appellant who is a Customs Broker cannot be expected to have knowledge about the goods in the container - On such circumstance, when there is no dispute with regard to the KYC documents submitted on behalf of the importer, the penalty imposed under sec. 112(a) alleging that the appellant has abetted smuggling of misdeclared / undeclared goods is without any factual basis. - AT en-us Mon, 30 Jan 2023 13:36:38 +0530 Mon, 30 Jan 2023 13:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67958 Levy of penalty - The appellant who is a Customs Broker cannot be expected to have knowledge about the goods in the container - On such circumstance, when there is no dispute with regard to the KYC documents submitted on behalf of the importer, the penalty imposed under sec. 112(a) alleging that the appellant has abetted smuggling of misdeclared / undeclared goods is without any factual basis. - AT Highlights Customs Mon, 30 Jan 2023 13:36:38 +0530 https://www.taxtmi.com/highlights?id=67958