https://www.taxtmi.com/caselaws?id=114942 The Tribunal ruled in favor of the importer, M/s. Modi Telstra Pvt. Ltd., and the courier, M/s. DHL Worldwide Express, in a case involving the imposition of customs duty on imported SIM cards and penalties under Section 112 of the Customs Act. The importer rectified the duty payment error voluntarily post-clearance, demonstrating good faith, leading the Tribunal to conclude that no penalty was warranted. The Tribunal also found that the courier had no intention to abet the offense and should not be penalized. Consequently, the Tribunal allowed both appeals, setting aside the penalties imposed on the importer and the courier. en-us Fri, 14 Jan 2005 00:00:00 +0530 Tue, 22 May 2012 15:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114942 The Tribunal ruled in favor of the importer, M/s. Modi Telstra Pvt. Ltd., and the courier, M/s. DHL Worldwide Express, in a case involving the imposition of customs duty on imported SIM cards and penalties under Section 112 of the Customs Act. The importer rectified the duty payment error voluntarily post-clearance, demonstrating good faith, leading the Tribunal to conclude that no penalty was warranted. The Tribunal also found that the courier had no intention to abet the offense and should not be penalized. Consequently, the Tribunal allowed both appeals, setting aside the penalties imposed on the importer and the courier. Case-Laws Customs Fri, 14 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114942