https://www.taxtmi.com/highlights?id=71176 Levy of penalty - appellant being mediator acting as a broker in dealing with all trading of advance licence which was forged or obtained fraudulently. - Since, none of the acts referred to in Section 112(b) of Customs Act, 1962 are proved against the appellant, imposition of penalty cannot sustain. - AT en-us Sat, 29 Jul 2023 10:15:18 +0530 Sat, 29 Jul 2023 10:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71176 Levy of penalty - appellant being mediator acting as a broker in dealing with all trading of advance licence which was forged or obtained fraudulently. - Since, none of the acts referred to in Section 112(b) of Customs Act, 1962 are proved against the appellant, imposition of penalty cannot sustain. - AT Highlights Customs Sat, 29 Jul 2023 10:15:18 +0530 https://www.taxtmi.com/highlights?id=71176