https://www.taxtmi.com/caselaws?id=111913 The judgment addressed errors in the Tribunal's order regarding penalties imposed under Section 112 of the Customs Act without establishing liability for confiscation or quantifying duty evasion. It emphasized the need for clear findings on goods' liability for confiscation before imposing penalties. The Tribunal's lack of determinations on goods' liability and its simultaneous imposition of penalties while remanding duty calculations were deemed inappropriate. The judgment highlighted procedural deficiencies and emphasized the importance of establishing liability and duty evasion before imposing penalties under the Customs Act. en-us Fri, 16 Apr 2004 00:00:00 +0530 Wed, 25 Apr 2012 17:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111913 The judgment addressed errors in the Tribunal's order regarding penalties imposed under Section 112 of the Customs Act without establishing liability for confiscation or quantifying duty evasion. It emphasized the need for clear findings on goods' liability for confiscation before imposing penalties. The Tribunal's lack of determinations on goods' liability and its simultaneous imposition of penalties while remanding duty calculations were deemed inappropriate. The judgment highlighted procedural deficiencies and emphasized the importance of establishing liability and duty evasion before imposing penalties under the Customs Act. Case-Laws Customs Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111913