Customs House Agent's Penalty u/s 112(a) Overturned Due to Lack of Evidence on Importer Verification Breach.

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....Levy of penalty u/s 112 (a) of the Customs Act 1962 - Customs House Agent (CHA) - violation of Regulation 13 of CHALR 2004 - It is alleged that the appellant did not verify the antecedents of the importer - The department has not been able to establish sufficient grounds for imposing penalty under section 112 (a) of Customs Act 1962. The penalty imposed is not warranted and not justified. - AT....