https://www.taxtmi.com/caselaws?id=153438 The Tribunal found in favor of M/s. Ubique Alloys Pvt. Ltd. and its Director in an appeal against penalties imposed for their involvement in the importation of steel pipes. The penalties were related to the issuance of a No Objection Certificate (NOC) leading to mis-declaration of goods and Customs duty evasion. The Tribunal held that the appellants did not facilitate illegal activities and waived the penalties, emphasizing the importance of establishing a clear connection between actions and statutory provisions in cases of Customs duty evasion. en-us Fri, 15 Jan 2010 00:00:00 +0530 Tue, 23 Jul 2013 15:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153438 The Tribunal found in favor of M/s. Ubique Alloys Pvt. Ltd. and its Director in an appeal against penalties imposed for their involvement in the importation of steel pipes. The penalties were related to the issuance of a No Objection Certificate (NOC) leading to mis-declaration of goods and Customs duty evasion. The Tribunal held that the appellants did not facilitate illegal activities and waived the penalties, emphasizing the importance of establishing a clear connection between actions and statutory provisions in cases of Customs duty evasion. Case-Laws Customs Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153438