https://www.taxtmi.com/caselaws?id=209746 The Tribunal upheld the decision of the Commissioner (Appeals) to set aside the penalty on the employee, ruling that the employee acted under the firm's instructions without personal benefit from the diversion of imported goods to the local market. The Tribunal found that penalties on employees were not warranted in similar circumstances where personal benefit was not established. The Revenue's appeal was rejected due to insufficient evidence showing personal gain by the employee, thus affirming the setting aside of the penalty. en-us Wed, 05 Oct 2011 00:00:00 +0530 Wed, 29 Aug 2012 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209746 The Tribunal upheld the decision of the Commissioner (Appeals) to set aside the penalty on the employee, ruling that the employee acted under the firm's instructions without personal benefit from the diversion of imported goods to the local market. The Tribunal found that penalties on employees were not warranted in similar circumstances where personal benefit was not established. The Revenue's appeal was rejected due to insufficient evidence showing personal gain by the employee, thus affirming the setting aside of the penalty. Case-Laws Customs Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209746