https://www.taxtmi.com/caselaws?id=114467 The penalty imposed on Shri Dilip Chandulal Shah for abetting evasion of customs duty was upheld as he was actively involved in orchestrating the importation process. However, the penalty imposed on Shri Naresh Raichura for involvement in mis-declaration of goods was overturned due to insufficient clarity in establishing his culpability under Section 112(a) of the Customs Act. en-us Tue, 22 Jun 2004 00:00:00 +0530 Tue, 15 May 2012 18:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114467 The penalty imposed on Shri Dilip Chandulal Shah for abetting evasion of customs duty was upheld as he was actively involved in orchestrating the importation process. However, the penalty imposed on Shri Naresh Raichura for involvement in mis-declaration of goods was overturned due to insufficient clarity in establishing his culpability under Section 112(a) of the Customs Act. Case-Laws Customs Tue, 22 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114467