https://www.taxtmi.com/caselaws?id=247787 The Tribunal allowed the appeals, ruling that penalties under Section 112(i) of the Customs Act were not applicable to the appellants due to the absence of filed Bill of Entry and ownership claims. The judgment highlighted the necessity of establishing ownership and importation through proper documentation to justify penalties. en-us Fri, 31 Jan 2014 00:00:00 +0530 Thu, 04 Jun 2015 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247787 The Tribunal allowed the appeals, ruling that penalties under Section 112(i) of the Customs Act were not applicable to the appellants due to the absence of filed Bill of Entry and ownership claims. The judgment highlighted the necessity of establishing ownership and importation through proper documentation to justify penalties. Case-Laws Customs Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247787