https://www.taxtmi.com/caselaws?id=171205 The court set aside the penalty imposed on M/s. Balaji Impex for importing prohibited goods, as Balaji was not the actual importer and did not benefit from the import. The court found the pre-shipment inspection certificate accepted in good faith. Allegations of abetting import of prohibited goods were dismissed, and the court emphasized the lack of evidence supporting the penalty. The court ruled in favor of Balaji, setting aside the impugned orders and directing parties to bear their own costs. en-us Tue, 14 Oct 2014 00:00:00 +0530 Tue, 09 Jun 2015 12:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171205 The court set aside the penalty imposed on M/s. Balaji Impex for importing prohibited goods, as Balaji was not the actual importer and did not benefit from the import. The court found the pre-shipment inspection certificate accepted in good faith. Allegations of abetting import of prohibited goods were dismissed, and the court emphasized the lack of evidence supporting the penalty. The court ruled in favor of Balaji, setting aside the impugned orders and directing parties to bear their own costs. Case-Laws Customs Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171205