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![Penalty u/s 112(a) and 114AA cannot be Imposed on Customs Broker as Revenue fails to Prove Direct Involvement in Wrong Doing: CESTAT [Read Order] Penalty u/s 112(a) and 114AA cannot be Imposed on Customs Broker as Revenue fails to Prove Direct Involvement in Wrong Doing: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/15/500x300_2064126-customs-broker-cestat-penalty-taxscan.webp)
Penalty u/s 112(a) and 114AA cannot be Imposed on Customs Broker as Revenue fails to Prove Direct Involvement in Wrong Doing: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Principal Bench, New Delhi has set aside penalties imposed under Section 112(a)...