https://www.taxtmi.com/caselaws?id=114820 The Tribunal upheld penalties imposed under Section 112(a) of the Customs Act on the appellants for illegal import of a vehicle. The penalties were reduced to Rs. 2 lakhs each, as the appellants were found actively involved in the import and sale of the vehicle. The Tribunal clarified that the CEGAT's remand was for re-determination of penalties, not for setting aside confiscation. The penalties were upheld based on clear findings of involvement in the illegal import, with one appellant implicated in fabricating documents. en-us Mon, 06 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 14:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114820 The Tribunal upheld penalties imposed under Section 112(a) of the Customs Act on the appellants for illegal import of a vehicle. The penalties were reduced to Rs. 2 lakhs each, as the appellants were found actively involved in the import and sale of the vehicle. The Tribunal clarified that the CEGAT's remand was for re-determination of penalties, not for setting aside confiscation. The penalties were upheld based on clear findings of involvement in the illegal import, with one appellant implicated in fabricating documents. Case-Laws Customs Mon, 06 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114820