https://www.taxtmi.com/caselaws?id=340256 The penalties imposed on two customs officials and a customs broker firm under Sections 114(i) and 114(iii) of the Customs Act, 1962 were set aside in Appeal No. C/53004/2016 for the Inspector and Appeal No. C/52976/2016 for the Superintendent, as the Tribunal found insufficient evidence of misconduct or connivance. Similarly, in Appeal No. C/53007/2016 for the Customs Broker, the penalty was deemed unjustified due to lack of evidence supporting the charge. All three appeals were allowed, and the penalties were overturned based on the failure to establish culpability in the alleged offenses. en-us Tue, 07 Mar 2017 00:00:00 +0530 Thu, 28 Dec 2017 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340256 The penalties imposed on two customs officials and a customs broker firm under Sections 114(i) and 114(iii) of the Customs Act, 1962 were set aside in Appeal No. C/53004/2016 for the Inspector and Appeal No. C/52976/2016 for the Superintendent, as the Tribunal found insufficient evidence of misconduct or connivance. Similarly, in Appeal No. C/53007/2016 for the Customs Broker, the penalty was deemed unjustified due to lack of evidence supporting the charge. All three appeals were allowed, and the penalties were overturned based on the failure to establish culpability in the alleged offenses. Case-Laws Customs Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340256