https://www.taxtmi.com/caselaws?id=201416 The tribunal allowed the appeal against the penalty imposed under Section 112(a) of the Customs Act, 1962. It found that the appellant, an employee of a Customs House Agent firm, was not involved in the mis-declaration of goods and acted based on instructions from another employee. The tribunal emphasized the appellant's lack of culpability and knowledge in the scheme, leading to the conclusion that penal action against the appellant was unjustified. Consequently, the tribunal provided consequential relief to the appellant, highlighting his innocence in the mis-declaration case. en-us Thu, 26 Nov 2009 00:00:00 +0530 Fri, 07 Jan 2011 12:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201416 The tribunal allowed the appeal against the penalty imposed under Section 112(a) of the Customs Act, 1962. It found that the appellant, an employee of a Customs House Agent firm, was not involved in the mis-declaration of goods and acted based on instructions from another employee. The tribunal emphasized the appellant's lack of culpability and knowledge in the scheme, leading to the conclusion that penal action against the appellant was unjustified. Consequently, the tribunal provided consequential relief to the appellant, highlighting his innocence in the mis-declaration case. Case-Laws Customs Thu, 26 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201416