https://www.taxtmi.com/caselaws?id=88733 Penalty under Section 112 of the Customs Act was held unsustainable where goods were received by mistake, Customs had already been informed, and the bill of entry was filed only to facilitate re-export. The Tribunal treated the filing as a limited procedural step rather than an assertion of ownership or a basis for culpability. In the absence of any recorded reason showing why penalty was imposed, no penal liability was made out. The penalty order was set aside and consequential relief followed. en-us Mon, 15 Dec 1997 00:00:00 +0530 Tue, 20 Sep 2011 18:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88733 Penalty under Section 112 of the Customs Act was held unsustainable where goods were received by mistake, Customs had already been informed, and the bill of entry was filed only to facilitate re-export. The Tribunal treated the filing as a limited procedural step rather than an assertion of ownership or a basis for culpability. In the absence of any recorded reason showing why penalty was imposed, no penal liability was made out. The penalty order was set aside and consequential relief followed. Case-Laws Customs Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88733