https://www.taxtmi.com/caselaws?id=3074 The Tribunal allowed the appeal filed by the appellant, setting aside the penalty imposed under Section 114(i) of the Customs Act, 1962. The decision was based on the lack of concrete evidence demonstrating the appellant's direct involvement in the smuggling attempt, leading to the unsustainable nature of the penalty. Despite the appellant's role as a Custom House Agent facilitating the fraudulent activity, the absence of specific findings showing his active participation resulted in the penalty being deemed unsustainable and subsequently revoked. en-us Fri, 02 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3074 The Tribunal allowed the appeal filed by the appellant, setting aside the penalty imposed under Section 114(i) of the Customs Act, 1962. The decision was based on the lack of concrete evidence demonstrating the appellant's direct involvement in the smuggling attempt, leading to the unsustainable nature of the penalty. Despite the appellant's role as a Custom House Agent facilitating the fraudulent activity, the absence of specific findings showing his active participation resulted in the penalty being deemed unsustainable and subsequently revoked. Case-Laws Customs Fri, 02 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3074