https://www.taxtmi.com/caselaws?id=191167 The Tribunal set aside the penalty imposed under Section 112 read with Section 114 of the Customs Act on the appellant for involvement in importing restricted goods. It found that the appellant's role as a facilitator, without direct involvement or knowledge of the concealed goods, did not warrant the penalty. Emphasizing the lack of evidence linking the appellant to the offense, the Tribunal allowed the appeal, highlighting the distinction between active involvement and mere facilitation in customs violations. en-us Mon, 21 Dec 2015 00:00:00 +0530 Wed, 22 Mar 2017 23:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191167 The Tribunal set aside the penalty imposed under Section 112 read with Section 114 of the Customs Act on the appellant for involvement in importing restricted goods. It found that the appellant's role as a facilitator, without direct involvement or knowledge of the concealed goods, did not warrant the penalty. Emphasizing the lack of evidence linking the appellant to the offense, the Tribunal allowed the appeal, highlighting the distinction between active involvement and mere facilitation in customs violations. Case-Laws Customs Mon, 21 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191167