https://www.taxtmi.com/caselaws?id=248254 The High Court of Gujarat upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal to delete the penalty imposed on the respondent under section 112 of the Customs Act. The Tribunal found insufficient evidence linking the respondent to fraudulent activities, primarily relying on a one-line statement by another individual. Citing a similar case, the Tribunal concluded that the respondent's involvement was not proven beyond doubt. The High Court affirmed the Tribunal's decision, stating no errors were found, and dismissed the Tax Appeal as no substantial legal questions were raised for consideration. en-us Thu, 03 Apr 2014 00:00:00 +0530 Fri, 06 Jun 2014 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248254 The High Court of Gujarat upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal to delete the penalty imposed on the respondent under section 112 of the Customs Act. The Tribunal found insufficient evidence linking the respondent to fraudulent activities, primarily relying on a one-line statement by another individual. Citing a similar case, the Tribunal concluded that the respondent's involvement was not proven beyond doubt. The High Court affirmed the Tribunal's decision, stating no errors were found, and dismissed the Tax Appeal as no substantial legal questions were raised for consideration. Case-Laws Customs Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248254