https://www.taxtmi.com/caselaws?id=207014 The appeal was allowed with modifications to the penalties imposed under the Customs Act, 1962. The Member(Judicial) found that the unloading of cargo without proper supervision was due to human error and emergency circumstances, justifying a reduced penalty. The penalty under Section 112(a) and 112(b) was reduced to Rs. 25,000, while the penalty under Section 30 was set aside as the appellant had informed the Customs Department about the situation. The confiscation of goods was confirmed but allowed redemption on payment of a fine. en-us Tue, 04 Jan 2011 00:00:00 +0530 Wed, 16 Nov 2011 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207014 The appeal was allowed with modifications to the penalties imposed under the Customs Act, 1962. The Member(Judicial) found that the unloading of cargo without proper supervision was due to human error and emergency circumstances, justifying a reduced penalty. The penalty under Section 112(a) and 112(b) was reduced to Rs. 25,000, while the penalty under Section 30 was set aside as the appellant had informed the Customs Department about the situation. The confiscation of goods was confirmed but allowed redemption on payment of a fine. Case-Laws Customs Tue, 04 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207014