https://www.taxtmi.com/caselaws?id=339945 The Tribunal upheld penalties for mis-declaration of goods under Section 113 of the Customs Act, 1962, against M/s M.N. Enterprises and its proprietor. However, penalties imposed on M/s International Express Company, its employee, and partner were set aside due to lack of concrete evidence linking them to the mis-declaration. The case underscores the necessity of establishing a direct connection between individuals and the mis-declared goods to justify penalties in customs matters, emphasizing the importance of solid evidence in such cases. en-us Thu, 12 Jan 2017 00:00:00 +0530 Fri, 10 Mar 2017 06:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339945 The Tribunal upheld penalties for mis-declaration of goods under Section 113 of the Customs Act, 1962, against M/s M.N. Enterprises and its proprietor. However, penalties imposed on M/s International Express Company, its employee, and partner were set aside due to lack of concrete evidence linking them to the mis-declaration. The case underscores the necessity of establishing a direct connection between individuals and the mis-declared goods to justify penalties in customs matters, emphasizing the importance of solid evidence in such cases. Case-Laws Customs Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339945