https://www.taxtmi.com/caselaws?id=89908 The appellate tribunal set aside the penalty imposed on a company under Section 112(b) of the Customs Act, 1962 for alleged smuggling of ginger of Chinese origin. The tribunal ruled in favor of the appellants, citing procedural irregularities, lack of substantial evidence, and failure to adhere to due process in imposing penalties. The decision emphasized the unsubstantiated nature of the charges against the appellants, leading to the overturning of the penalty imposed by the Commissioner. en-us Tue, 27 Oct 1998 00:00:00 +0530 Fri, 30 Sep 2011 14:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89908 The appellate tribunal set aside the penalty imposed on a company under Section 112(b) of the Customs Act, 1962 for alleged smuggling of ginger of Chinese origin. The tribunal ruled in favor of the appellants, citing procedural irregularities, lack of substantial evidence, and failure to adhere to due process in imposing penalties. The decision emphasized the unsubstantiated nature of the charges against the appellants, leading to the overturning of the penalty imposed by the Commissioner. Case-Laws Customs Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89908