https://www.taxtmi.com/caselaws?id=75091 The Tribunal allowed the appeal filed by Shri Sandeep Naik against the penalty imposed under Section 114 of the Customs Act. The Tribunal found that there was no positive evidence linking Naik to the fraudulent transactions, and he did not render the export goods liable to confiscation under Section 113. As a result, the penalty under Section 114 was deemed inapplicable to him. The impugned order was set aside to the extent it was against Naik, emphasizing the importance of establishing a clear nexus and providing concrete evidence in cases involving alleged fraudulent activities under the Customs Act. en-us Mon, 01 Jun 2009 00:00:00 +0530 Mon, 22 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75091 The Tribunal allowed the appeal filed by Shri Sandeep Naik against the penalty imposed under Section 114 of the Customs Act. The Tribunal found that there was no positive evidence linking Naik to the fraudulent transactions, and he did not render the export goods liable to confiscation under Section 113. As a result, the penalty under Section 114 was deemed inapplicable to him. The impugned order was set aside to the extent it was against Naik, emphasizing the importance of establishing a clear nexus and providing concrete evidence in cases involving alleged fraudulent activities under the Customs Act. Case-Laws Customs Mon, 01 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75091