https://www.taxtmi.com/caselaws?id=335555 The Tribunal upheld the penalties imposed on M/s.G. Devasai International and Shri T.R. Bhoopalan under the Customs Act, 1962. However, it overturned the penalties on Shri M.Ritesh, considering his role as a middleman and the Settlement Commission's order allowing proceedings against co-noticees. The decision emphasized the need to evaluate individual culpability and the effects of Settlement Commission determinations on related parties in customs matters. en-us Wed, 30 Nov 2016 00:00:00 +0530 Mon, 05 Dec 2016 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335555 The Tribunal upheld the penalties imposed on M/s.G. Devasai International and Shri T.R. Bhoopalan under the Customs Act, 1962. However, it overturned the penalties on Shri M.Ritesh, considering his role as a middleman and the Settlement Commission's order allowing proceedings against co-noticees. The decision emphasized the need to evaluate individual culpability and the effects of Settlement Commission determinations on related parties in customs matters. Case-Laws Customs Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335555