Customs House Agent Penalized for Abetting Fraudulent Exports u/ss 114(iii) and 114AA of Customs Act 1962.

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....Levy of penalty on CHA u/s 114 (iii) and Section 114AA respectively of the Customs Act, 1962 - allegation of abatement - fraudulent export to claim duty drawback - The negligence of the CHA resulted into attempted of fraudulent export by his client. Therefore, the appellant is liable for penalty under Section 114(iii) and Section 114AA. - AT....