https://www.taxtmi.com/caselaws?id=115661 The Tribunal affirmed the confiscation of 2356.595 metric tonnes of Crude Calcium Borate imported without proper clearance and payment of Customs duty. Penalties under Section 112(a) were imposed on the importer and individuals for diverting goods without duty payment. The fines and penalties were reduced for the importer and individuals, with penalties on officers set aside due to lack of mala fides. The decision on penalties under Section 112(a) was overturned, and the goods were confiscated, with reduced fines and penalties for the involved parties. en-us Wed, 20 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 18:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115661 The Tribunal affirmed the confiscation of 2356.595 metric tonnes of Crude Calcium Borate imported without proper clearance and payment of Customs duty. Penalties under Section 112(a) were imposed on the importer and individuals for diverting goods without duty payment. The fines and penalties were reduced for the importer and individuals, with penalties on officers set aside due to lack of mala fides. The decision on penalties under Section 112(a) was overturned, and the goods were confiscated, with reduced fines and penalties for the involved parties. Case-Laws Customs Wed, 20 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115661