https://www.taxtmi.com/caselaws?id=259286 The Tribunal set aside the penalty imposed under Section 112 (a) of the Customs Act on the console agent for cargo containing pharmaceutical products. The Tribunal found that since there were no false declarations by the console agent and the penalty under Section 114 AA was dropped, there was no basis for imposing a penalty under Section 112. Therefore, the Tribunal deemed the order unsustainable and allowed the appeal by the appellant. en-us Fri, 30 Jan 2015 00:00:00 +0530 Wed, 06 May 2015 07:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259286 The Tribunal set aside the penalty imposed under Section 112 (a) of the Customs Act on the console agent for cargo containing pharmaceutical products. The Tribunal found that since there were no false declarations by the console agent and the penalty under Section 114 AA was dropped, there was no basis for imposing a penalty under Section 112. Therefore, the Tribunal deemed the order unsustainable and allowed the appeal by the appellant. Case-Laws Customs Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259286