Imposition of Penalties u/s 112(a) & (b) and 114AA - Each...

Imposition of Penalties u/s 112(a) & (b) and 114AA - Each appellant denied direct involvement or knowledge of the illegal activities, claiming to have played different roles in the importation process. - import of restricted / prohibited goods - The Tribunal carefully evaluated the submissions and evidence presented by both parties. It found that penalties were justified for appellants extensively involved in the importation process, including procurement, concealment, transportation, and distribution of goods. However, penalties were set aside for appellants with limited or no direct involvement in the illegal activities.