https://www.taxtmi.com/caselaws?id=213784 The Tribunal denied the waiver of predeposit of penalty under Section 114 of the Customs Act, 1962 for employees of a logistics company involved in the smuggling of Red Sanders wood. The employees were found to have abetted the smuggling activity based on their involvement in the logistics of the operation as directed by their boss. Despite claiming financial hardship, the employees failed to provide adequate evidence to support their claim, leading to the directive to predeposit 10% of the penalty in each case within eight weeks. Compliance was required by a specified date due to their active role in the smuggling operation. en-us Wed, 23 May 2012 00:00:00 +0530 Mon, 04 Jun 2012 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213784 The Tribunal denied the waiver of predeposit of penalty under Section 114 of the Customs Act, 1962 for employees of a logistics company involved in the smuggling of Red Sanders wood. The employees were found to have abetted the smuggling activity based on their involvement in the logistics of the operation as directed by their boss. Despite claiming financial hardship, the employees failed to provide adequate evidence to support their claim, leading to the directive to predeposit 10% of the penalty in each case within eight weeks. Compliance was required by a specified date due to their active role in the smuggling operation. Case-Laws Customs Wed, 23 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213784