https://www.taxtmi.com/caselaws?id=94569 The Tribunal ruled in favor of the appellant in two appeals against penalties imposed under section 112 of the Customs Act for alleged mis-declaration and abetment by the Indian agent regarding commission payments. The judgment emphasized the lack of evidence of deliberate non-disclosure or abetment, citing a previous Tribunal decision and questioning the timing of commission details. Ultimately, the Tribunal set aside the penalties, holding the appellant not liable based on the importer's knowledge of the commission payments and lack of conclusive abetment evidence. en-us Thu, 02 Mar 2000 00:00:00 +0530 Fri, 02 Dec 2011 11:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94569 The Tribunal ruled in favor of the appellant in two appeals against penalties imposed under section 112 of the Customs Act for alleged mis-declaration and abetment by the Indian agent regarding commission payments. The judgment emphasized the lack of evidence of deliberate non-disclosure or abetment, citing a previous Tribunal decision and questioning the timing of commission details. Ultimately, the Tribunal set aside the penalties, holding the appellant not liable based on the importer's knowledge of the commission payments and lack of conclusive abetment evidence. Case-Laws Central Excise Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94569