https://www.taxtmi.com/caselaws?id=343985 The Tribunal set aside the penalty imposed on Customs Inspectors under Section 117 of the Customs Act, 1962, finding that the proceedings were time-barred under Section 155(2) and the inspectors' actions did not warrant confiscation of goods. Citing precedents and legal protections, the Tribunal concluded that the Commissioner was correct in dropping the proceedings due to the time limitation issue. Aligning with a previous decision, the Tribunal held that the penalty was unjustified and allowed the inspectors' appeals, overturning the penalties imposed on them for alleged collusion with an exporter. en-us Tue, 31 Jan 2017 00:00:00 +0530 Thu, 21 Sep 2017 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343985 The Tribunal set aside the penalty imposed on Customs Inspectors under Section 117 of the Customs Act, 1962, finding that the proceedings were time-barred under Section 155(2) and the inspectors' actions did not warrant confiscation of goods. Citing precedents and legal protections, the Tribunal concluded that the Commissioner was correct in dropping the proceedings due to the time limitation issue. Aligning with a previous decision, the Tribunal held that the penalty was unjustified and allowed the inspectors' appeals, overturning the penalties imposed on them for alleged collusion with an exporter. Case-Laws Customs Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343985