https://www.taxtmi.com/caselaws?id=261964 The Tribunal held that the penalty under Section 112(a) of the Customs Act, 1962 was not imposable on the appellant as they had not filed any Bill of Entry, had not placed any order for the goods, and were not involved in any act rendering the goods liable for confiscation. The Tribunal set aside the impugned order and allowed the appeal with consequential relief. en-us Thu, 02 Jul 2015 00:00:00 +0530 Mon, 22 Feb 2016 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261964 The Tribunal held that the penalty under Section 112(a) of the Customs Act, 1962 was not imposable on the appellant as they had not filed any Bill of Entry, had not placed any order for the goods, and were not involved in any act rendering the goods liable for confiscation. The Tribunal set aside the impugned order and allowed the appeal with consequential relief. Case-Laws Customs Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261964