https://www.taxtmi.com/caselaws?id=240370 The Appellate Tribunal CESTAT AHMEDABAD overturned the penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962 for importing prohibited goods. The Tribunal found no deliberate intention on the appellant's part to import the prohibited goods, considering the circumstances and the lack of mis-declaration. Relying on a precedent from a related case, the Tribunal concluded that the penalty was unwarranted and set it aside, allowing the appeal. en-us Fri, 24 Aug 2012 00:00:00 +0530 Sun, 01 Dec 2013 20:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240370 The Appellate Tribunal CESTAT AHMEDABAD overturned the penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962 for importing prohibited goods. The Tribunal found no deliberate intention on the appellant's part to import the prohibited goods, considering the circumstances and the lack of mis-declaration. Relying on a precedent from a related case, the Tribunal concluded that the penalty was unwarranted and set it aside, allowing the appeal. Case-Laws Customs Fri, 24 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240370