https://www.taxtmi.com/caselaws?id=2654 The case involved the imposition of penalties on a courier company for aiding an importer in violating the EXIM Policy. The appellant courier company was penalized under Section 112(b) of the Customs Act. The Tribunal ruled in favor of the appellant, setting aside the penalty and directing the return of the penalty amount deposited. The decision emphasized that penalties should not apply to courier agency staff without incriminating evidence and that the importer's past conduct should not influence penalties on the courier company. en-us Fri, 10 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2654 The case involved the imposition of penalties on a courier company for aiding an importer in violating the EXIM Policy. The appellant courier company was penalized under Section 112(b) of the Customs Act. The Tribunal ruled in favor of the appellant, setting aside the penalty and directing the return of the penalty amount deposited. The decision emphasized that penalties should not apply to courier agency staff without incriminating evidence and that the importer's past conduct should not influence penalties on the courier company. Case-Laws Customs Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2654