https://www.taxtmi.com/caselaws?id=350613 The Tribunal set aside the penalties imposed on the appellants in a case involving the smuggling of memory cards, RAMs, and gold bars into India. It found that the appellants had no direct involvement in the illegal importation as the goods were intercepted before any documentation by them. Consequently, confiscation under Section 111(d) and 111(m) was deemed inapplicable, leading to the dismissal of penalties under Section 112(a) and 114AA. The appeals were allowed in favor of the appellants due to the lack of evidence implicating them in fraudulent import practices. en-us Thu, 12 Oct 2017 00:00:00 +0530 Thu, 21 Feb 2019 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350613 The Tribunal set aside the penalties imposed on the appellants in a case involving the smuggling of memory cards, RAMs, and gold bars into India. It found that the appellants had no direct involvement in the illegal importation as the goods were intercepted before any documentation by them. Consequently, confiscation under Section 111(d) and 111(m) was deemed inapplicable, leading to the dismissal of penalties under Section 112(a) and 114AA. The appeals were allowed in favor of the appellants due to the lack of evidence implicating them in fraudulent import practices. Case-Laws Customs Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350613