https://www.taxtmi.com/caselaws?id=110831 The Tribunal ruled in favor of the appellants in a case involving penalties imposed on the owners' agents of vessels under Section 112(b) of the Customs Act. The penalties were contested due to vessels landing at an undeclared place and issues related to filing a Nil manifest and goods landing at unauthorized places. The Tribunal found the Commissioner's order untenable, stating that the agents had not committed any offense under Section 112(b). As a result, the Tribunal set aside the Commissioner's order and allowed the appeals of the appellants. en-us Mon, 12 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 17:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110831 The Tribunal ruled in favor of the appellants in a case involving penalties imposed on the owners' agents of vessels under Section 112(b) of the Customs Act. The penalties were contested due to vessels landing at an undeclared place and issues related to filing a Nil manifest and goods landing at unauthorized places. The Tribunal found the Commissioner's order untenable, stating that the agents had not committed any offense under Section 112(b). As a result, the Tribunal set aside the Commissioner's order and allowed the appeals of the appellants. Case-Laws Customs Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110831