https://www.taxtmi.com/caselaws?id=265821 The High Court of Allahabad dismissed the Revenue's appeal under section 130 of the Customs Act, 1962 against the Tribunal's order, condoning the delay in filing the appeal. The Tribunal's decision to reduce the penalty imposed on the respondents was upheld, considering various factors and correcting the identification of one respondent. The Court found no substantial question of law to interfere with the Tribunal's decision, emphasizing the significance of factual considerations in penalty imposition and the restricted judicial intervention in such matters. en-us Mon, 23 Mar 2015 00:00:00 +0530 Mon, 12 Oct 2015 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265821 The High Court of Allahabad dismissed the Revenue's appeal under section 130 of the Customs Act, 1962 against the Tribunal's order, condoning the delay in filing the appeal. The Tribunal's decision to reduce the penalty imposed on the respondents was upheld, considering various factors and correcting the identification of one respondent. The Court found no substantial question of law to interfere with the Tribunal's decision, emphasizing the significance of factual considerations in penalty imposition and the restricted judicial intervention in such matters. Case-Laws Customs Mon, 23 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265821