https://www.taxtmi.com/highlights?id=69971 Levy of penalty on Customs Broker u/s 114AA of the Customs Act, 1962 - , there is enough material to substantiate the allegation of malafide against the Appellant and therefore, Section 114AA has been rightly invoked by the Department - However, the Appellant does not appear to be proportionate to his role in the attempted clearance of undeclared/ restricted goods - Penalty amount reduced to 25% - AT en-us Fri, 26 May 2023 17:00:04 +0530 Fri, 26 May 2023 17:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69971 Levy of penalty on Customs Broker u/s 114AA of the Customs Act, 1962 - , there is enough material to substantiate the allegation of malafide against the Appellant and therefore, Section 114AA has been rightly invoked by the Department - However, the Appellant does not appear to be proportionate to his role in the attempted clearance of undeclared/ restricted goods - Penalty amount reduced to 25% - AT Highlights Customs Fri, 26 May 2023 17:00:04 +0530 https://www.taxtmi.com/highlights?id=69971