https://www.taxtmi.com/caselaws?id=242256 The Tribunal set aside the penalty imposed on the appellant under Section 113 of the Customs Act, 1962, due to lack of direct evidence implicating him in the fraudulent scheme. Despite involvement in customs clearance work for misdeclared goods, the appellant's lack of awareness and evidence of his employer's direction led to the Tribunal granting his appeal with consequential relief on 31-7-2013. en-us Wed, 31 Jul 2013 00:00:00 +0530 Sat, 11 Jan 2014 05:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242256 The Tribunal set aside the penalty imposed on the appellant under Section 113 of the Customs Act, 1962, due to lack of direct evidence implicating him in the fraudulent scheme. Despite involvement in customs clearance work for misdeclared goods, the appellant's lack of awareness and evidence of his employer's direction led to the Tribunal granting his appeal with consequential relief on 31-7-2013. Case-Laws Customs Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242256