Customs Broker Cleared of Penalties: No Evidence Found for Overvaluation Conspiracy or Document Falsification u/ss 114(iii), 114AA.

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....Levy of penalty u/s 114(iii) and 114AA against Customs Broker (CB) - the department has failed to establish that the appellants have connived or abetted in the overvaluation of goods and attempted export of the same. There is no iota of evidence to establish that appellants had falsified any documents. - No penalty - AT....