https://www.taxtmi.com/caselaws?id=185940 The Tribunal overturned the penalties imposed under Section 112 of the Customs Act, 1962, on the appellants. It found that the provisions of Sections 111(l) and 111(m) could not be invoked to justify the penalties as no Bill of Entry was filed for the imported goods, rendering the penalties unjustifiable. The Tribunal set aside the impugned orders and allowed the appeals in favor of the appellants. en-us Fri, 04 Dec 2015 00:00:00 +0530 Fri, 18 Aug 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185940 The Tribunal overturned the penalties imposed under Section 112 of the Customs Act, 1962, on the appellants. It found that the provisions of Sections 111(l) and 111(m) could not be invoked to justify the penalties as no Bill of Entry was filed for the imported goods, rendering the penalties unjustifiable. The Tribunal set aside the impugned orders and allowed the appeals in favor of the appellants. Case-Laws Customs Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185940