https://www.taxtmi.com/caselaws?id=337325 The Tribunal set aside the penalties imposed on the appellants, including the customs house agent, as there was a lack of evidence linking the agent to the smuggling attempt. The Tribunal criticized the invocation of penal provisions without a legal basis, emphasizing that penalties should be supported by findings of individuals' roles in facilitating smuggling, which were absent in this case. The decision underscored the importance of proper legal authority and evidence before imposing penalties on customs house agents and related individuals. en-us Tue, 20 Dec 2016 00:00:00 +0530 Wed, 07 Feb 2018 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337325 The Tribunal set aside the penalties imposed on the appellants, including the customs house agent, as there was a lack of evidence linking the agent to the smuggling attempt. The Tribunal criticized the invocation of penal provisions without a legal basis, emphasizing that penalties should be supported by findings of individuals' roles in facilitating smuggling, which were absent in this case. The decision underscored the importance of proper legal authority and evidence before imposing penalties on customs house agents and related individuals. Case-Laws Customs Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337325