Tribunal Clears Customs Broker of Fault; No Penalty for Lack of Physical Meeting with Importer's Premises.

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....Levy of Penalty on Customs Broker License - The Tribunal on facts found that it is not the case of the revenue that the documents for undertaking the KYC of the importer were not taken by the respondents and the only allegation was that the respondent Customs Broker had not physically met and physically verified the premises. - Penalty was rightly deleted - HC....