https://www.taxtmi.com/caselaws?id=151803 The penalties imposed on individuals for abetting an offence committed by M/s. Amba Expofab in relation to duty-free goods imported under Advance Licences were upheld. The Chartered Accountant's liability for abetment was established, leading to a pre-deposit order. Shri Harbhajan Singh Sandhu was granted waiver of pre-deposit and stay of recovery due to lack of inculpatory statements and denial of cross-examination. Shri Manoj Omprakash Goel's involvement in diverting goods to the domestic market was detailed in his statement, resulting in a penalty under Section 112(a) being upheld by the Tribunal. en-us Fri, 04 Sep 2009 00:00:00 +0530 Mon, 17 Jun 2013 11:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151803 The penalties imposed on individuals for abetting an offence committed by M/s. Amba Expofab in relation to duty-free goods imported under Advance Licences were upheld. The Chartered Accountant's liability for abetment was established, leading to a pre-deposit order. Shri Harbhajan Singh Sandhu was granted waiver of pre-deposit and stay of recovery due to lack of inculpatory statements and denial of cross-examination. Shri Manoj Omprakash Goel's involvement in diverting goods to the domestic market was detailed in his statement, resulting in a penalty under Section 112(a) being upheld by the Tribunal. Case-Laws Customs Fri, 04 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151803