https://www.taxtmi.com/caselaws?id=155767 The court set aside the Commissioner's order, allowing the appeals of the importer and CHA. It found no evidence of deliberate evasion, ruled Section 111(o) as inapplicable, and noted the absence of misdeclaration. The importer was absolved from penalty, and the penalty on the CHA was overturned due to lack of justification and evidence against them. en-us Thu, 22 Jul 2010 00:00:00 +0530 Sat, 07 Sep 2013 15:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155767 The court set aside the Commissioner's order, allowing the appeals of the importer and CHA. It found no evidence of deliberate evasion, ruled Section 111(o) as inapplicable, and noted the absence of misdeclaration. The importer was absolved from penalty, and the penalty on the CHA was overturned due to lack of justification and evidence against them. Case-Laws Customs Thu, 22 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155767