https://www.taxtmi.com/caselaws?id=205428 The appellate tribunal set aside the penalty imposed on the appellant by the Commissioner of Customs for misdeclaration of value in the import of goods. The tribunal found that the appellant was not the importer but was assisting another company, making the penalty under Section 112 of the Customs Act unwarranted. The adjudicating authority's failure to correctly apply Section 114A instead of Section 112 further supported the decision to allow the appeal and annul the penalty. en-us Tue, 05 Jul 2011 00:00:00 +0530 Wed, 04 Apr 2012 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205428 The appellate tribunal set aside the penalty imposed on the appellant by the Commissioner of Customs for misdeclaration of value in the import of goods. The tribunal found that the appellant was not the importer but was assisting another company, making the penalty under Section 112 of the Customs Act unwarranted. The adjudicating authority's failure to correctly apply Section 114A instead of Section 112 further supported the decision to allow the appeal and annul the penalty. Case-Laws Customs Tue, 05 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205428