https://www.taxtmi.com/caselaws?id=221787 The Tribunal allowed the out of turn hearing application for Appeal No. C/66/2012 concerning the penalty imposed on the CHA under Section 112A of the Customs Act, 1962. It found discrepancies in the vessel's departure time and the reliability of reports, ultimately concluding that the penalty of Rs. 2.5 lacs was unjustified. The Tribunal held that the CHA could not be held liable for rendering the vessel liable to confiscation due to insufficient evidence of completed formalities before departure, leading to the appeal being allowed and the penalty order being set aside. en-us Wed, 20 Jun 2012 00:00:00 +0530 Sat, 30 Mar 2013 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221787 The Tribunal allowed the out of turn hearing application for Appeal No. C/66/2012 concerning the penalty imposed on the CHA under Section 112A of the Customs Act, 1962. It found discrepancies in the vessel's departure time and the reliability of reports, ultimately concluding that the penalty of Rs. 2.5 lacs was unjustified. The Tribunal held that the CHA could not be held liable for rendering the vessel liable to confiscation due to insufficient evidence of completed formalities before departure, leading to the appeal being allowed and the penalty order being set aside. Case-Laws Customs Wed, 20 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221787