https://www.taxtmi.com/caselaws?id=346973 The Tribunal modified the penalty imposed on M/s. International Cargo Agents to Rs. 10,000 from the original Rs. 1,00,000, finding the initial penalty excessive under Section 117 of the Customs Act. The appellants' argument that they were not directly involved in the smuggling act was considered, and the Tribunal noted their failure to verify the authenticity of the request to move the container. The appeal (No. C/356/2008) was partly allowed, resulting in a reduced penalty for M/s. International Cargo Agents. en-us Wed, 16 Aug 2017 00:00:00 +0530 Sat, 26 Aug 2017 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346973 The Tribunal modified the penalty imposed on M/s. International Cargo Agents to Rs. 10,000 from the original Rs. 1,00,000, finding the initial penalty excessive under Section 117 of the Customs Act. The appellants' argument that they were not directly involved in the smuggling act was considered, and the Tribunal noted their failure to verify the authenticity of the request to move the container. The appeal (No. C/356/2008) was partly allowed, resulting in a reduced penalty for M/s. International Cargo Agents. Case-Laws Customs Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346973