https://www.taxtmi.com/caselaws?id=777299 CESTAT KOLKATA - AT allowed the appeal and set aside penalties under Sections 114 and 114AA of the Customs Act, 1962. The tribunal found the appellant had duly verified KYC and supporting documents (Aadhaar, PAN, IT return, bank letter, GST certificate, authorization) and acted in bona fide belief as a customs broker; the appellant did not know consignment contents and mere introduction by a third party did not justify penalty. en-us Wed, 27 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777299 CESTAT KOLKATA - AT allowed the appeal and set aside penalties under Sections 114 and 114AA of the Customs Act, 1962. The tribunal found the appellant had duly verified KYC and supporting documents (Aadhaar, PAN, IT return, bank letter, GST certificate, authorization) and acted in bona fide belief as a customs broker; the appellant did not know consignment contents and mere introduction by a third party did not justify penalty. Case-Laws Customs Wed, 27 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777299