Customs Broker's Penalty u/s 112(a) Overturned; Lacked Knowledge of Goods' Chemical Analysis Results.

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....Levy of penalty u/s 112(a) on the Customs Broker/appellant - Later, on further analysis of the sample by the Department, different composition of the goods was found which resulted in denying the benefit of the said notification. In these circumstances, there are no ground to impose penalty on the Customs Broker who has no knowledge about the outcome of the said chemical analysis conducted by the Department. - AT....