https://www.taxtmi.com/caselaws?id=207045 The Tribunal upheld the penalty imposed on the respondent for importing goods without an Importer-Exporter Code, as there was no evidence of misdeclaration or non-payment of customs duty. The appeal primarily focused on procedural aspects without providing essential details about the imported goods, leading the judge to find no valid reason to interfere with the Commissioner's decision. en-us Fri, 07 Oct 2011 00:00:00 +0530 Sat, 01 Sep 2012 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207045 The Tribunal upheld the penalty imposed on the respondent for importing goods without an Importer-Exporter Code, as there was no evidence of misdeclaration or non-payment of customs duty. The appeal primarily focused on procedural aspects without providing essential details about the imported goods, leading the judge to find no valid reason to interfere with the Commissioner's decision. Case-Laws Customs Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207045