No Section 114AA penalty if customs broker not responsible for forging any documents

Sanjay Prabhakar Vs Commissioner of Customs (Pre.) (CESTAT Allahabad) CESTAT Allahabad held that imposition of penalty u/s. 114AA of the Customs Act not justified since customs broker was not held responsible for forging any documents for clearance of goods. Accordingly, penalty imposed u/s. 114AA set aside. Facts- The officers of DRI, Delhi Zonal Unit, Delhi, on the basis of intelligence that counterfeit Vimal Gutkha was stored and attempted to be exported seized plastic pouches meant as packing material for the packing of counterfeit Vimal Gutkha stored in a godown in Kanjhawala Village, New...