https://www.taxtmi.com/caselaws?id=91213 The Tribunal upheld the Addl. Commissioner's decision to penalize the appellant under Sec.112 of the Customs Act for unauthorized clearance of goods, reducing the penalty from Rs. 25,000 to Rs. 7,500 due to the goods' value. Despite the appellant's claim of being a shipping agent, evidence confirmed his involvement in arranging clearance. The Tribunal found the appellant significantly engaged in the unauthorized scheme, affirming the penalty while acknowledging the discrepancy in labeling him a clearing agent. The appeal was dismissed, sustaining the reduced penalty amount. en-us Thu, 25 Jun 1998 00:00:00 +0530 Fri, 14 Oct 2011 15:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91213 The Tribunal upheld the Addl. Commissioner's decision to penalize the appellant under Sec.112 of the Customs Act for unauthorized clearance of goods, reducing the penalty from Rs. 25,000 to Rs. 7,500 due to the goods' value. Despite the appellant's claim of being a shipping agent, evidence confirmed his involvement in arranging clearance. The Tribunal found the appellant significantly engaged in the unauthorized scheme, affirming the penalty while acknowledging the discrepancy in labeling him a clearing agent. The appeal was dismissed, sustaining the reduced penalty amount. Case-Laws Customs Thu, 25 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91213