https://www.taxtmi.com/caselaws?id=176532 The Appellate Tribunal CESTAT Bangalore set aside the penalty of Rs. 10,000 imposed on the appellant-company for procedural violations in their duty-free shop operation. Despite acknowledging procedural errors, the Tribunal found no evidence of deliberate misconduct or unauthorized sales by the company. Emphasizing the distinction between procedural lapses and intentional wrongdoing, the Tribunal ruled in favor of the appellant, granting leniency due to the absence of unauthorized dealings or goods liable for confiscation. en-us Fri, 20 Feb 2015 00:00:00 +0530 Wed, 08 Feb 2017 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176532 The Appellate Tribunal CESTAT Bangalore set aside the penalty of Rs. 10,000 imposed on the appellant-company for procedural violations in their duty-free shop operation. Despite acknowledging procedural errors, the Tribunal found no evidence of deliberate misconduct or unauthorized sales by the company. Emphasizing the distinction between procedural lapses and intentional wrongdoing, the Tribunal ruled in favor of the appellant, granting leniency due to the absence of unauthorized dealings or goods liable for confiscation. Case-Laws Customs Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176532