https://www.taxtmi.com/caselaws?id=264754 The Tribunal allowed the appeal, setting aside penalties imposed on the appellant under Sections 114(i) and 114AA of the Customs Act, 1962. The penalties were related to mis-declaration of goods, but the Tribunal found that since the goods were supplied outside the Customs area, they were not liable for confiscation. Additionally, the Tribunal noted the lack of direct involvement of the appellant in the export of goods and emphasized the need for corroborative evidence and due process in imposing penalties. en-us Mon, 29 Sep 2014 00:00:00 +0530 Fri, 02 Oct 2015 23:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264754 The Tribunal allowed the appeal, setting aside penalties imposed on the appellant under Sections 114(i) and 114AA of the Customs Act, 1962. The penalties were related to mis-declaration of goods, but the Tribunal found that since the goods were supplied outside the Customs area, they were not liable for confiscation. Additionally, the Tribunal noted the lack of direct involvement of the appellant in the export of goods and emphasized the need for corroborative evidence and due process in imposing penalties. Case-Laws Customs Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264754