Customs Broker's Penalty Reduced to 25% u/s 114AA for Malafide Actions in Undeclared Goods Case.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of penalty on Customs Broker u/s 114AA of the Customs Act, 1962 - , there is enough material to substantiate the allegation of malafide against the Appellant and therefore, Section 114AA has been rightly invoked by the Department - However, the Appellant does not appear to be proportionate to his role in the attempted clearance of undeclared/ restricted goods - Penalty amount reduced to 25% - AT....