https://www.taxtmi.com/caselaws?id=126024 The Appellate Tribunal CESTAT, Mumbai, overturned penalties imposed by the Commissioner of Customs on M/s. H.S. Cox & Co. Pvt. Ltd., A.R. Marines Pvt. Ltd., Shri Sanjay Kale, and Shri Shashank Martal for alleged wrong declaration in shipping bills. The Tribunal found insufficient evidence linking the appellants to the misdeclaration of goods, emphasizing the importance of concrete proof and knowledge in customs-related offenses. The decision highlighted the necessity for substantial evidence before penalizing individuals in customs matters, ensuring a fair adjudication process. en-us Fri, 20 Feb 2009 00:00:00 +0530 Mon, 13 Nov 2017 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126024 The Appellate Tribunal CESTAT, Mumbai, overturned penalties imposed by the Commissioner of Customs on M/s. H.S. Cox & Co. Pvt. Ltd., A.R. Marines Pvt. Ltd., Shri Sanjay Kale, and Shri Shashank Martal for alleged wrong declaration in shipping bills. The Tribunal found insufficient evidence linking the appellants to the misdeclaration of goods, emphasizing the importance of concrete proof and knowledge in customs-related offenses. The decision highlighted the necessity for substantial evidence before penalizing individuals in customs matters, ensuring a fair adjudication process. Case-Laws Customs Fri, 20 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126024