https://www.taxtmi.com/highlights?id=72236 Levy of penalty u/s 114(iii) and 114AA against Customs Broker (CB) - the department has failed to establish that the appellants have connived or abetted in the overvaluation of goods and attempted export of the same. There is no iota of evidence to establish that appellants had falsified any documents. - No penalty - AT en-us Wed, 27 Sep 2023 08:31:56 +0530 Wed, 27 Sep 2023 08:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72236 Levy of penalty u/s 114(iii) and 114AA against Customs Broker (CB) - the department has failed to establish that the appellants have connived or abetted in the overvaluation of goods and attempted export of the same. There is no iota of evidence to establish that appellants had falsified any documents. - No penalty - AT Highlights Customs Wed, 27 Sep 2023 08:31:56 +0530 https://www.taxtmi.com/highlights?id=72236