https://www.taxtmi.com/caselaws?id=268693 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal. It affirmed that the respondents, employees of a CHA firm, were not liable for penalties under the Customs Act for aiding illegal export of non-basmati rice. The decision emphasized the importance of evidence showing direct involvement before imposing penalties, noting the respondents' prompt reporting and cooperation in the investigation against the main perpetrators. en-us Wed, 06 May 2015 00:00:00 +0530 Sat, 13 Feb 2016 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268693 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal. It affirmed that the respondents, employees of a CHA firm, were not liable for penalties under the Customs Act for aiding illegal export of non-basmati rice. The decision emphasized the importance of evidence showing direct involvement before imposing penalties, noting the respondents' prompt reporting and cooperation in the investigation against the main perpetrators. Case-Laws Customs Wed, 06 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268693