https://www.taxtmi.com/caselaws?id=252420 The appeals of the owner of the godown and the brokers were rejected, affirming the penalties imposed under Section 112 (a) & (b) of the Customs Act, 1962. However, the case of the individual penalized without a hearing was remanded for reconsideration to ensure procedural fairness. The judgment emphasized the significance of proper documentation and verification in lease agreements and upheld penalties for involvement in smuggling activities. en-us Tue, 05 Aug 2014 00:00:00 +0530 Tue, 21 Oct 2014 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252420 The appeals of the owner of the godown and the brokers were rejected, affirming the penalties imposed under Section 112 (a) & (b) of the Customs Act, 1962. However, the case of the individual penalized without a hearing was remanded for reconsideration to ensure procedural fairness. The judgment emphasized the significance of proper documentation and verification in lease agreements and upheld penalties for involvement in smuggling activities. Case-Laws Customs Tue, 05 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252420