https://www.taxtmi.com/caselaws?id=101514 The Tribunal upheld penalties under Section 112(b) of the Customs Act, 1962 on individuals A1 and A2 for their involvement in fraudulent importation and clearance of a Merezedez Benz car. A1, a broker-cum-dealer, was actively engaged in the scheme, justifying his penalty. A2, A1's son, was found liable for direct involvement and complicity, leading to his penalty. The Tribunal rejected arguments to shield them from penalties, emphasizing their deep involvement. Penalties were adjusted based on their roles, reducing A1's penalty to Rs. 1,00,000 and A2's to Rs. 10,000. Appeals were partially allowed based on these adjustments. en-us Fri, 01 Mar 2002 00:00:00 +0530 Fri, 10 Feb 2012 10:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101514 The Tribunal upheld penalties under Section 112(b) of the Customs Act, 1962 on individuals A1 and A2 for their involvement in fraudulent importation and clearance of a Merezedez Benz car. A1, a broker-cum-dealer, was actively engaged in the scheme, justifying his penalty. A2, A1's son, was found liable for direct involvement and complicity, leading to his penalty. The Tribunal rejected arguments to shield them from penalties, emphasizing their deep involvement. Penalties were adjusted based on their roles, reducing A1's penalty to Rs. 1,00,000 and A2's to Rs. 10,000. Appeals were partially allowed based on these adjustments. Case-Laws Customs Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101514