https://www.taxtmi.com/caselaws?id=256219 The Tribunal set aside the penalty imposed under Sec. 117 of the Customs Act, 1962, ruling in favor of the appellant. The decision was based on the absence of a proposal under Sec. 117 and the Commissioner's choice not to levy penalties under Sec. 112, despite the appellant's involvement in aiding duty evasion. The Tribunal concluded that as Sec. 117 is dependent on penalties under Sec. 112, it was not applicable in this case, leading to the appeal being allowed with consequential relief. en-us Wed, 11 Jun 2014 00:00:00 +0530 Fri, 06 Feb 2015 10:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256219 The Tribunal set aside the penalty imposed under Sec. 117 of the Customs Act, 1962, ruling in favor of the appellant. The decision was based on the absence of a proposal under Sec. 117 and the Commissioner's choice not to levy penalties under Sec. 112, despite the appellant's involvement in aiding duty evasion. The Tribunal concluded that as Sec. 117 is dependent on penalties under Sec. 112, it was not applicable in this case, leading to the appeal being allowed with consequential relief. Case-Laws Customs Wed, 11 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256219