https://www.taxtmi.com/caselaws?id=325802 The Tribunal overturned the penalty imposed on the appellant under Section 114 (i) & (iii) of the Customs Act, 1962 for non-compliance with Facility Notice No. 41/2009. The appellant, a Customs House Agent, argued that they were penalized unjustly as the online tracking data did not reflect the shipping bills related to smuggling activities. The Tribunal found that the appellant was not involved in filing the shipping bills for the smuggled consignment, and the lack of online records absolved them of any wrongdoing. Consequently, the Tribunal set aside the penalty, ruling in favor of the appellant on 19/02/2016. en-us Fri, 19 Feb 2016 00:00:00 +0530 Wed, 16 Nov 2016 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325802 The Tribunal overturned the penalty imposed on the appellant under Section 114 (i) & (iii) of the Customs Act, 1962 for non-compliance with Facility Notice No. 41/2009. The appellant, a Customs House Agent, argued that they were penalized unjustly as the online tracking data did not reflect the shipping bills related to smuggling activities. The Tribunal found that the appellant was not involved in filing the shipping bills for the smuggled consignment, and the lack of online records absolved them of any wrongdoing. Consequently, the Tribunal set aside the penalty, ruling in favor of the appellant on 19/02/2016. Case-Laws Customs Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325802