https://www.taxtmi.com/caselaws?id=4165 The Tribunal set aside the penalty imposed under Section 114 of the Customs Act on an Inspector of Customs for alleged negligence and dereliction of duty. The appellant's actions were deemed to be limited to negligence and not for any consideration, unlike another individual implicated for aiding in mis-declaration. The Tribunal emphasized that penalties under the Customs Act require evidence of misconduct for consideration, not just negligence. As the allegations did not establish any wrongdoing for consideration, the appeal was allowed, and the penalty was overturned. en-us Thu, 17 Jan 2008 00:00:00 +0530 Tue, 27 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4165 The Tribunal set aside the penalty imposed under Section 114 of the Customs Act on an Inspector of Customs for alleged negligence and dereliction of duty. The appellant's actions were deemed to be limited to negligence and not for any consideration, unlike another individual implicated for aiding in mis-declaration. The Tribunal emphasized that penalties under the Customs Act require evidence of misconduct for consideration, not just negligence. As the allegations did not establish any wrongdoing for consideration, the appeal was allowed, and the penalty was overturned. Case-Laws Customs Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4165