Customs Broker Not Liable for Penalties u/s 132 & 117 for Shipping Bill Errors.

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....Levy of penalty on Customs Broker under Section 132 read with Section 117 of the Customs Act, 1962 - a Customs House Agent or a Customs Broker cannot be fastened with the penalty if the Revenue finds any wrong quoting, etc., in the presented shipping bill. - The Customs Broker, who is the appellant before this forum, cannot be penalized for the alleged contravention - AT....