https://www.taxtmi.com/caselaws?id=269099 The tribunal ruled in favor of the appellant, setting aside the penalty imposed under section 112 of the Customs Act, 1962 for an unclaimed consignment of old clothes imported in the appellant's name. The tribunal found that the appellant had disowned ownership of the goods, did not file a Bill of Entry, and had not claimed or cleared the goods for home consumption. The lack of evidence regarding regular importation or the nature of the goods imported led the tribunal to conclude that the penalty was unwarranted, overturning the lower authorities' decision. en-us Thu, 27 Aug 2015 00:00:00 +0530 Tue, 08 Dec 2015 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269099 The tribunal ruled in favor of the appellant, setting aside the penalty imposed under section 112 of the Customs Act, 1962 for an unclaimed consignment of old clothes imported in the appellant's name. The tribunal found that the appellant had disowned ownership of the goods, did not file a Bill of Entry, and had not claimed or cleared the goods for home consumption. The lack of evidence regarding regular importation or the nature of the goods imported led the tribunal to conclude that the penalty was unwarranted, overturning the lower authorities' decision. Case-Laws Customs Thu, 27 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269099