https://www.taxtmi.com/caselaws?id=255833 The High Court dismissed the appeal against the Final Order of the Central Excise and Service Tax Appellate Tribunal, upholding the decision to set aside the penalty imposed under Section 114(i) of the Customs Act on the first respondent. The Tribunal found insufficient evidence linking the first respondent to the smuggling of Red Sanders Wooden logs and emphasized that penalties for Customs House Agents' failures are governed by specific regulations, not under Section 114(i) of the Customs Act. The Court agreed with the Tribunal's ruling, highlighting the lack of proof of the first respondent's direct involvement in the smuggling attempt. en-us Thu, 08 Jan 2015 00:00:00 +0530 Thu, 13 Aug 2015 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255833 The High Court dismissed the appeal against the Final Order of the Central Excise and Service Tax Appellate Tribunal, upholding the decision to set aside the penalty imposed under Section 114(i) of the Customs Act on the first respondent. The Tribunal found insufficient evidence linking the first respondent to the smuggling of Red Sanders Wooden logs and emphasized that penalties for Customs House Agents' failures are governed by specific regulations, not under Section 114(i) of the Customs Act. The Court agreed with the Tribunal's ruling, highlighting the lack of proof of the first respondent's direct involvement in the smuggling attempt. Case-Laws Customs Thu, 08 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255833