https://www.taxtmi.com/caselaws?id=115026 The Appellate Tribunal CESTAT, Mumbai upheld penalties for individuals directly involved in unauthorized import, requiring them to deposit a specified amount. However, penalties imposed on the exporting company and its directors were waived due to lack of evidence against them. The judgment emphasized the importance of evidence and adherence to legal procedures in determining liability for penalties in cases of unauthorized imports, highlighting the significance of establishing prima facie cases and ensuring compliance with principles of natural justice. en-us Wed, 09 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 11:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115026 The Appellate Tribunal CESTAT, Mumbai upheld penalties for individuals directly involved in unauthorized import, requiring them to deposit a specified amount. However, penalties imposed on the exporting company and its directors were waived due to lack of evidence against them. The judgment emphasized the importance of evidence and adherence to legal procedures in determining liability for penalties in cases of unauthorized imports, highlighting the significance of establishing prima facie cases and ensuring compliance with principles of natural justice. Case-Laws Customs Wed, 09 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115026