https://www.taxtmi.com/caselaws?id=259144 The Tribunal set aside penalties imposed on the appellants under Sections 114 and 117 of the Customs Act, finding no evidence of their knowledge or malafide intent in the fraudulent export activities. The Tribunal excluded directions for action under Customs House Agents Regulations, deeming them beyond the scope of the appeals. The appeals were allowed, granting consequential relief to the appellants. en-us Wed, 18 Feb 2015 00:00:00 +0530 Fri, 01 May 2015 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259144 The Tribunal set aside penalties imposed on the appellants under Sections 114 and 117 of the Customs Act, finding no evidence of their knowledge or malafide intent in the fraudulent export activities. The Tribunal excluded directions for action under Customs House Agents Regulations, deeming them beyond the scope of the appeals. The appeals were allowed, granting consequential relief to the appellants. Case-Laws Customs Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259144