https://www.taxtmi.com/caselaws?id=348258 The Tribunal set aside penalties imposed on individuals connected to the importation of goods under Section 112(a) of the Customs Act, 1962. The appellants, as employees of a Customs House Agent, were found not liable for penalties as they processed import consignments based on provided documentation without prior knowledge of violations. The Tribunal emphasized the need for establishing a positive act or omission and malafide intent for penalties under Section 112(a), ruling that lack of due diligence alone was insufficient for penal consequences. The appeals were allowed, and the penalties were deemed unsustainable due to lack of evidence of the appellants' involvement in illegal acts. en-us Thu, 24 Aug 2017 00:00:00 +0530 Thu, 21 Feb 2019 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348258 The Tribunal set aside penalties imposed on individuals connected to the importation of goods under Section 112(a) of the Customs Act, 1962. The appellants, as employees of a Customs House Agent, were found not liable for penalties as they processed import consignments based on provided documentation without prior knowledge of violations. The Tribunal emphasized the need for establishing a positive act or omission and malafide intent for penalties under Section 112(a), ruling that lack of due diligence alone was insufficient for penal consequences. The appeals were allowed, and the penalties were deemed unsustainable due to lack of evidence of the appellants' involvement in illegal acts. Case-Laws Customs Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348258