Customs Broker Penalized for Unauthorized Filing; Penalties u/ss 112(a) and 114AA Deemed Unsustainable.

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....Imposition of penalty on Customs Broker - It was alleged against the appellant that they had not obtained any authorization or document from Importer on behalf of whom they have filed Bill of Entry - the appellant has not abetted in mis-declaration of the goods, the penalty imposed u/s 112(a) or 114AA cannot sustain.....