https://www.taxtmi.com/caselaws?id=93962 The tribunal allowed the appeal, setting aside the penalty imposed on the appellant under Sections 112 and 114 of the Act. It was determined that the appellant's actions did not constitute an attempt to export hashish, as required for penalties under Section 114. The tribunal found the appellant's involvement insufficient and not directly linked to the export activities, leading to the conclusion that the penalties were not applicable. Additionally, Section 112 regarding import misdeclaration was deemed irrelevant to the appellant's actions. en-us Tue, 08 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 11:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93962 The tribunal allowed the appeal, setting aside the penalty imposed on the appellant under Sections 112 and 114 of the Act. It was determined that the appellant's actions did not constitute an attempt to export hashish, as required for penalties under Section 114. The tribunal found the appellant's involvement insufficient and not directly linked to the export activities, leading to the conclusion that the penalties were not applicable. Additionally, Section 112 regarding import misdeclaration was deemed irrelevant to the appellant's actions. Case-Laws Customs Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93962