https://www.taxtmi.com/caselaws?id=121302 The Appellate Tribunal CESTAT, Chennai set aside the penalty of Rs. 50,000 imposed on a steamer agent under Section 112(a) of the Customs Act for non-declaration of seized goods at Tuticorin port. The Tribunal found no criminal intent or elements of Section 112(a) established against the appellant, concluding that the penalty was unwarranted. The appeal was allowed, and the penalty was overturned on 29-3-2007. en-us Thu, 29 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 12:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121302 The Appellate Tribunal CESTAT, Chennai set aside the penalty of Rs. 50,000 imposed on a steamer agent under Section 112(a) of the Customs Act for non-declaration of seized goods at Tuticorin port. The Tribunal found no criminal intent or elements of Section 112(a) established against the appellant, concluding that the penalty was unwarranted. The appeal was allowed, and the penalty was overturned on 29-3-2007. Case-Laws Customs Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121302