https://www.taxtmi.com/caselaws?id=218392 The Tribunal set aside the penalty imposed on the Appellant under Section 117 of the Customs Act, 1962 for contravention of provisions of Section 50(2) and Section 75 due to the show cause notice's failure to specify the contravened provisions. The Appellant's responsibility for documentation, not physical examination of goods, was emphasized, and lack of evidence of collusion with the exporter was noted. The Tribunal found the penalty unsustainable based on insufficient evidence and improper specification in the notice, leading to the decision in favor of the Appellant. en-us Wed, 21 Mar 2012 00:00:00 +0530 Mon, 12 Nov 2012 22:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218392 The Tribunal set aside the penalty imposed on the Appellant under Section 117 of the Customs Act, 1962 for contravention of provisions of Section 50(2) and Section 75 due to the show cause notice's failure to specify the contravened provisions. The Appellant's responsibility for documentation, not physical examination of goods, was emphasized, and lack of evidence of collusion with the exporter was noted. The Tribunal found the penalty unsustainable based on insufficient evidence and improper specification in the notice, leading to the decision in favor of the Appellant. Case-Laws Customs Wed, 21 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218392