https://www.taxtmi.com/caselaws?id=202260 The Appellate Tribunal overturned the penalties imposed on the Custom House Agents, emphasizing the lack of evidence linking them to the alleged conspiracy of duty-free clearance and diversion of imported goods against the Advance Licence. The Tribunal highlighted the importance of concrete evidence and knowledge in establishing liability under Section 112(b) of the Customs Act, ultimately ruling in favor of the Appellants due to the absence of proof implicating them in the wrongdoing. en-us Thu, 03 Jun 2010 00:00:00 +0530 Wed, 02 Mar 2011 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202260 The Appellate Tribunal overturned the penalties imposed on the Custom House Agents, emphasizing the lack of evidence linking them to the alleged conspiracy of duty-free clearance and diversion of imported goods against the Advance Licence. The Tribunal highlighted the importance of concrete evidence and knowledge in establishing liability under Section 112(b) of the Customs Act, ultimately ruling in favor of the Appellants due to the absence of proof implicating them in the wrongdoing. Case-Laws Customs Thu, 03 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202260