https://www.taxtmi.com/caselaws?id=268135 The Tribunal allowed the appeal, overturning penalties imposed under Section 114(i) and Section 114 AA. It found no malafide intent on the part of the appellants and concluded that the conditions for penalty imposition were not met. Consequently, the penalties were set aside, and the appellants were granted consequential relief in accordance with the law. en-us Wed, 13 May 2015 00:00:00 +0530 Mon, 09 May 2016 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268135 The Tribunal allowed the appeal, overturning penalties imposed under Section 114(i) and Section 114 AA. It found no malafide intent on the part of the appellants and concluded that the conditions for penalty imposition were not met. Consequently, the penalties were set aside, and the appellants were granted consequential relief in accordance with the law. Case-Laws Customs Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268135