https://www.taxtmi.com/caselaws?id=82586 The Tribunal dismissed the appeals related to jurisdiction, upheld the decision to set aside penalties on M/s. Industrial Components Agencies, and found no evidence of deliberate mis-declaration or mala fide conduct by the respondents. The Tribunal noted the lack of intent to mislead customs authorities, as the respondents showed willingness to rectify discrepancies before any notice was issued. Consequently, the Revenue's appeal against the penalty was dismissed, affirming the Collector (Appeals)'s decision. en-us Thu, 08 Apr 1993 00:00:00 +0530 Wed, 06 Jul 2011 11:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82586 The Tribunal dismissed the appeals related to jurisdiction, upheld the decision to set aside penalties on M/s. Industrial Components Agencies, and found no evidence of deliberate mis-declaration or mala fide conduct by the respondents. The Tribunal noted the lack of intent to mislead customs authorities, as the respondents showed willingness to rectify discrepancies before any notice was issued. Consequently, the Revenue's appeal against the penalty was dismissed, affirming the Collector (Appeals)'s decision. Case-Laws Customs Thu, 08 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82586