https://www.taxtmi.com/caselaws?id=171997 The Tribunal overturned the impugned order, allowing the appeals of the appellants and setting aside penalties imposed under Sections 112 and 114AA of the Customs Act. It was determined that the appellants did not violate any provisions of the Customs Act, as the imported goods were not prohibited, misdeclared, or in contravention of any law. The use of another person's IEC by the appellant was not considered an offense under the Customs Act, leading to the penalties being deemed inapplicable and overturned. en-us Thu, 27 Dec 2012 00:00:00 +0530 Tue, 11 Aug 2015 19:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171997 The Tribunal overturned the impugned order, allowing the appeals of the appellants and setting aside penalties imposed under Sections 112 and 114AA of the Customs Act. It was determined that the appellants did not violate any provisions of the Customs Act, as the imported goods were not prohibited, misdeclared, or in contravention of any law. The use of another person's IEC by the appellant was not considered an offense under the Customs Act, leading to the penalties being deemed inapplicable and overturned. Case-Laws Customs Thu, 27 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171997