Logistics Provider Penalized Under Customs Act Sections 112(b) & 114AA for Negligence; Penalty Reduced to Rs. 50,000.

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....Levy of penalty u/s 112(b) and u/s 114AA of CA - Penalty on logistic service provider - There cannot be ulterior motive on their part to have filed the IGM and the amendment request letter. - This is a case of negligence on their part to specifically not to pose any query the importer as to why the description in the invoices is different from the description given earlier in the Bill of Lading - Penalty reduced to Rs. 50000/- - AT....