https://www.taxtmi.com/caselaws?id=333543 The Tribunal set aside the penalty imposed on the appellant for abetment under Section 112 of the Customs Act. The appellant was not found to have conscious knowledge or involvement in the diversion of goods to a different location. The Tribunal ruled that the penalty could not be sustained due to lack of evidence of the appellant's awareness of the diversion. The appeal was allowed based on a binding judgment of the Division Bench, ultimately leading to the penalty being overturned. en-us Tue, 20 Sep 2016 00:00:00 +0530 Mon, 17 Oct 2016 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333543 The Tribunal set aside the penalty imposed on the appellant for abetment under Section 112 of the Customs Act. The appellant was not found to have conscious knowledge or involvement in the diversion of goods to a different location. The Tribunal ruled that the penalty could not be sustained due to lack of evidence of the appellant's awareness of the diversion. The appeal was allowed based on a binding judgment of the Division Bench, ultimately leading to the penalty being overturned. Case-Laws Customs Tue, 20 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333543