Customs House Agent Penalized for Misdeclaration u/ss 112(a) & 114AA of Customs Act 1962, No Penalty Waiver Granted.

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....Levy of penalty on CHA u/s 112(a) and Section 114AA of the Customs Act 1962 - misdeclared goods - Abetting in illegal imports - The appellant has this certainly rendered himself liable to penal action under Section 112(a) of the Customs Act 1962 - No case is made out for waiver of penalty imposed - AT....