https://www.taxtmi.com/caselaws?id=248362 The Tribunal allowed the appeals filed by the appellants, setting aside the penalties imposed on Shri Khem Singh Lalas and Shri Mukhalesh Jain under Section 114(i) of the Customs Act, 1962. The Tribunal emphasized the lack of sufficient evidence and procedural lapses in establishing the appellants' involvement in the alleged offense, ultimately leading to the decision to overturn the penalties. en-us Fri, 30 May 2014 00:00:00 +0530 Fri, 21 Nov 2014 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248362 The Tribunal allowed the appeals filed by the appellants, setting aside the penalties imposed on Shri Khem Singh Lalas and Shri Mukhalesh Jain under Section 114(i) of the Customs Act, 1962. The Tribunal emphasized the lack of sufficient evidence and procedural lapses in establishing the appellants' involvement in the alleged offense, ultimately leading to the decision to overturn the penalties. Case-Laws Customs Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248362