https://www.taxtmi.com/caselaws?id=245697 The Tribunal set aside the clause for further action against the appellant if connivance in fraud was found, ruling it exceeded the Commissioner (Appeals)' jurisdiction. The appellant, not the actual importer, was exonerated from the penalty due to being a victim of fraud. The Tribunal emphasized penalties should only apply to those directly involved in wrongdoing, clarifying jurisdiction limits in cases of fraudulent use of names in import transactions. The appeal was disposed of in favor of the appellant. en-us Thu, 13 Feb 2014 00:00:00 +0530 Tue, 18 Nov 2014 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245697 The Tribunal set aside the clause for further action against the appellant if connivance in fraud was found, ruling it exceeded the Commissioner (Appeals)' jurisdiction. The appellant, not the actual importer, was exonerated from the penalty due to being a victim of fraud. The Tribunal emphasized penalties should only apply to those directly involved in wrongdoing, clarifying jurisdiction limits in cases of fraudulent use of names in import transactions. The appeal was disposed of in favor of the appellant. Case-Laws Customs Thu, 13 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245697