https://www.taxtmi.com/caselaws?id=334159 The Tribunal upheld penalties under Sections 112(a) and 114AA of the Customs Act, 1962, finding the appellant actively facilitated duty evasion and breached the law. The penalties were justified due to the appellant's conscious involvement in the offense, as evidenced by their knowledge of the goods and impact on import duty. The Tribunal emphasized the seriousness of the offense and deterrence, dismissing the appeal and affirming the imposed penalties to prevent further breaches of law. en-us Fri, 21 Oct 2016 00:00:00 +0530 Wed, 07 Feb 2018 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334159 The Tribunal upheld penalties under Sections 112(a) and 114AA of the Customs Act, 1962, finding the appellant actively facilitated duty evasion and breached the law. The penalties were justified due to the appellant's conscious involvement in the offense, as evidenced by their knowledge of the goods and impact on import duty. The Tribunal emphasized the seriousness of the offense and deterrence, dismissing the appeal and affirming the imposed penalties to prevent further breaches of law. Case-Laws Customs Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334159