Customs House Agent Penalized u/s 114AA Despite Lack of Evidence for Connivance or Document Forgery.

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....Imposition of penalty u/s 114AA of the Customs Act on the CHA - No case of connivance of the appellant CHA with the importer is made out. Further, no particular document is pointed out in the allegation which have been forged or falsified by the appellant or knowingly used by the appellant CHA having knowledge of its defect. - AT....