https://www.taxtmi.com/caselaws?id=257574 The Tribunal ruled in favor of the appellant, holding that the penalty under Section 112(a) of the Customs Act, 1962 imposed by the Commissioner (Appeals) was not applicable due to the settlement reached by the main importer with the Settlement Commission. The Tribunal set aside the penalty imposed on the appellant, a Customs House Agent, citing legal precedents and principles of fairness. en-us Tue, 08 Apr 2014 00:00:00 +0530 Mon, 16 Mar 2015 10:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257574 The Tribunal ruled in favor of the appellant, holding that the penalty under Section 112(a) of the Customs Act, 1962 imposed by the Commissioner (Appeals) was not applicable due to the settlement reached by the main importer with the Settlement Commission. The Tribunal set aside the penalty imposed on the appellant, a Customs House Agent, citing legal precedents and principles of fairness. Case-Laws Customs Tue, 08 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257574