Penalties under Customs Act Sections 112(a) and 114(AA) not justified by unrelated license suspension of Customs House Agent.

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....Penalty u/s 112 (a) and 114 (AA) of the Customs Act, 1962 - Merely on the basis that the appellant is a CHA whose license has been suspended in some other case cannot be the basis to implicate the appellant in the case in hand.....