https://www.taxtmi.com/caselaws?id=336928 The Tribunal set aside the penalty imposed on the appellant under section 112(a) of the Customs Act, 1962, due to the lack of contractual connection with the importing firm, exempting him from liability. The issue of extending exclusion from penal provisions to co-noticees was crucial, with the Tribunal ruling in favor of the appellant based on precedents and lack of contractual ownership. Additionally, the Tribunal clarified that individuals based outside the country are not subject to penal provisions under the Customs Act unless directly involved in declarations or verification processes post-importation. en-us Fri, 08 Jul 2016 00:00:00 +0530 Sat, 19 Aug 2017 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336928 The Tribunal set aside the penalty imposed on the appellant under section 112(a) of the Customs Act, 1962, due to the lack of contractual connection with the importing firm, exempting him from liability. The issue of extending exclusion from penal provisions to co-noticees was crucial, with the Tribunal ruling in favor of the appellant based on precedents and lack of contractual ownership. Additionally, the Tribunal clarified that individuals based outside the country are not subject to penal provisions under the Customs Act unless directly involved in declarations or verification processes post-importation. Case-Laws Customs Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336928