https://www.taxtmi.com/highlights?id=71254 Levy of penalty u/s 114 and 114AA of the Customs Act, 1962 - Personal penalty on General Manger of the Customs Broker - not verifying genuineness of the exporter and his place of functioning - Penalties should not be imposed merely because a legal provision provides for it. It is a discretion of the authority to be exercised judicially - No penalty - AT en-us Wed, 02 Aug 2023 12:36:38 +0530 Wed, 02 Aug 2023 12:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71254 Levy of penalty u/s 114 and 114AA of the Customs Act, 1962 - Personal penalty on General Manger of the Customs Broker - not verifying genuineness of the exporter and his place of functioning - Penalties should not be imposed merely because a legal provision provides for it. It is a discretion of the authority to be exercised judicially - No penalty - AT Highlights Customs Wed, 02 Aug 2023 12:36:38 +0530 https://www.taxtmi.com/highlights?id=71254