https://www.taxtmi.com/caselaws?id=217761 The Tribunal set aside the penalties imposed on a CHA firm and an employee under Section 112(a) of the Customs Act, 1962 for their alleged involvement in the importation and misdeclaration of goods. The decision was based on the lack of evidence linking them to the misdeclaration, inconsistencies in the employee's statements, and the absence of corroboration from the real importer. The Tribunal emphasized the importance of corroborative evidence and found that the Revenue failed to establish a case against the appellants, ultimately leading to the penalties being overturned. en-us Wed, 14 Sep 2011 00:00:00 +0530 Thu, 13 Sep 2012 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217761 The Tribunal set aside the penalties imposed on a CHA firm and an employee under Section 112(a) of the Customs Act, 1962 for their alleged involvement in the importation and misdeclaration of goods. The decision was based on the lack of evidence linking them to the misdeclaration, inconsistencies in the employee's statements, and the absence of corroboration from the real importer. The Tribunal emphasized the importance of corroborative evidence and found that the Revenue failed to establish a case against the appellants, ultimately leading to the penalties being overturned. Case-Laws Customs Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217761