https://www.taxtmi.com/caselaws?id=326856 The Tribunal set aside a penalty of Rs. 8,50,000 imposed on the appellant under Sections 112(a) and 114 AA of the Customs Act, 1962. The case involved M/s. Western Impex as the actual importer of Measuring Tapes from Singapore, absolving the appellant of liability for abetting mis-declaration of value. The Tribunal held that the appellant's actions did not warrant penalties as the importer had accepted orders, paid dues, and cleared goods independently. Relying on precedent, the Tribunal found the appellant's involvement insufficient to render the goods confiscatable, leading to the penalty being overturned and the appeal allowed. en-us Wed, 13 Apr 2016 00:00:00 +0530 Thu, 16 Feb 2017 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326856 The Tribunal set aside a penalty of Rs. 8,50,000 imposed on the appellant under Sections 112(a) and 114 AA of the Customs Act, 1962. The case involved M/s. Western Impex as the actual importer of Measuring Tapes from Singapore, absolving the appellant of liability for abetting mis-declaration of value. The Tribunal held that the appellant's actions did not warrant penalties as the importer had accepted orders, paid dues, and cleared goods independently. Relying on precedent, the Tribunal found the appellant's involvement insufficient to render the goods confiscatable, leading to the penalty being overturned and the appeal allowed. Case-Laws Customs Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326856