https://www.taxtmi.com/caselaws?id=107190 The appeal was allowed, and the penalty imposed on the Licensing Assistant appellant was set aside. The Tribunal determined that the appellant had no decision-making authority in the amendment of the license, did not benefit from the changes, and lacked the guilty mind required for a penalty under Section 112(a) of the Customs Act. The appellant's actions were deemed to be part of his official duties, and he was found to have merely followed orders from higher authorities without involvement in the importation process. en-us Tue, 21 Jan 2003 00:00:00 +0530 Mon, 19 Mar 2012 13:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107190 The appeal was allowed, and the penalty imposed on the Licensing Assistant appellant was set aside. The Tribunal determined that the appellant had no decision-making authority in the amendment of the license, did not benefit from the changes, and lacked the guilty mind required for a penalty under Section 112(a) of the Customs Act. The appellant's actions were deemed to be part of his official duties, and he was found to have merely followed orders from higher authorities without involvement in the importation process. Case-Laws Customs Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107190