https://www.taxtmi.com/caselaws?id=102360 The judgment addressed allegations of improper declaration by delivery and ship agents under the Customs Act, 1962, and the subsequent penalty imposition. The court found procedural irregularities in penalty imposition and determined that penalties under Sections 112(a) and (b) were not applicable to the appellant. As a result, the penalty imposed under Section 117 was set aside, and the appeal was allowed with consequential relief for the appellant. en-us Fri, 28 Dec 2001 00:00:00 +0530 Tue, 14 Feb 2012 16:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102360 The judgment addressed allegations of improper declaration by delivery and ship agents under the Customs Act, 1962, and the subsequent penalty imposition. The court found procedural irregularities in penalty imposition and determined that penalties under Sections 112(a) and (b) were not applicable to the appellant. As a result, the penalty imposed under Section 117 was set aside, and the appeal was allowed with consequential relief for the appellant. Case-Laws Central Excise Fri, 28 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102360