Customs Broker's Penalty u/s 114AA Overturned Due to Lack of Evidence of Misconduct or Misrepresentation.

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....Levy of penalty on Customs Broker - Section 114AA of the Customs Act, 1962 - the Department has failed to prove that there was a mala fide and wilful mis- representation by the Customs Broker. It seems that the Commissioner (Appeals) has totally misunderstood the facts and has wrongly observed that the appellant (Customs Broker) and the exporter have been operating from the same premises and have an identical ICE Code which leads one to suspect the bona fides of the appellant. This finding of the Commissioner is factually incorrect and without any basis - AT....