https://www.taxtmi.com/caselaws?id=114797 The Tribunal set aside penalties imposed under Section 112(b) of the Customs Act on the appellant, associated with a Customs House Agent, for involvement in clearing imported goods without duty payment and diversion of goods. The Tribunal found that the appellant's actions did not meet the criteria of Section 112(b) as there was no evidence of physical dealing with the confiscated goods, rendering the penalties unsustainable. Consequently, the penalties were set aside, and the appeals were allowed in favor of the appellant, granting consequential relief. en-us Mon, 13 Sep 2004 00:00:00 +0530 Mon, 21 May 2012 12:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114797 The Tribunal set aside penalties imposed under Section 112(b) of the Customs Act on the appellant, associated with a Customs House Agent, for involvement in clearing imported goods without duty payment and diversion of goods. The Tribunal found that the appellant's actions did not meet the criteria of Section 112(b) as there was no evidence of physical dealing with the confiscated goods, rendering the penalties unsustainable. Consequently, the penalties were set aside, and the appeals were allowed in favor of the appellant, granting consequential relief. Case-Laws Customs Mon, 13 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114797