https://www.taxtmi.com/caselaws?id=107097 The Tribunal upheld the penalty imposed under Section 112 of the Act on the appellant for tampering with bills of entry to evade interest payment. Clear evidence of forgery in altered dates on bills of entry indicated evasion of interest payment, benefiting the appellant. The Tribunal found the appellant orchestrated the tampering to avoid a substantial interest payment, justifying the penalty. The appellant's actions fell within the scope of Section 111(j), leading to the penalty for attempting to evade payment, with the matter remanded to determine the exact interest paid for a fair assessment of the penalty amount. en-us Wed, 16 Oct 2002 00:00:00 +0530 Sat, 17 Mar 2012 16:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107097 The Tribunal upheld the penalty imposed under Section 112 of the Act on the appellant for tampering with bills of entry to evade interest payment. Clear evidence of forgery in altered dates on bills of entry indicated evasion of interest payment, benefiting the appellant. The Tribunal found the appellant orchestrated the tampering to avoid a substantial interest payment, justifying the penalty. The appellant's actions fell within the scope of Section 111(j), leading to the penalty for attempting to evade payment, with the matter remanded to determine the exact interest paid for a fair assessment of the penalty amount. Case-Laws Customs Wed, 16 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107097