https://www.taxtmi.com/caselaws?id=117169 The Tribunal upheld the decision to drop the penalty on the respondent-company for illegal import of goods on forged documents, emphasizing the employee's independent actions beyond the scope of employment and without company direction. Despite the employee's admission to forging documents, no evidence implicated the company, leading to the rejection of the Revenue's appeal and the affirmation of the Commissioner (Appeals) decision. The Tribunal concluded that the company could not be held vicariously liable for the employee's misconduct. en-us Tue, 13 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 17:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117169 The Tribunal upheld the decision to drop the penalty on the respondent-company for illegal import of goods on forged documents, emphasizing the employee's independent actions beyond the scope of employment and without company direction. Despite the employee's admission to forging documents, no evidence implicated the company, leading to the rejection of the Revenue's appeal and the affirmation of the Commissioner (Appeals) decision. The Tribunal concluded that the company could not be held vicariously liable for the employee's misconduct. Case-Laws Customs Tue, 13 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117169