https://www.taxtmi.com/caselaws?id=241840 The appeal was allowed as there was no evidence of mala fide intention presented, rendering the penalty under Section 117 of the Customs Act, 1962 unjustifiable. The judge emphasized the importance of establishing mala fide intent for penalties under the Act and the necessity of supporting evidence in such cases. en-us Mon, 27 Jun 2011 00:00:00 +0530 Thu, 02 Jan 2014 08:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241840 The appeal was allowed as there was no evidence of mala fide intention presented, rendering the penalty under Section 117 of the Customs Act, 1962 unjustifiable. The judge emphasized the importance of establishing mala fide intent for penalties under the Act and the necessity of supporting evidence in such cases. Case-Laws Customs Mon, 27 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241840