https://www.taxtmi.com/caselaws?id=352635 The Tribunal set aside the penalties imposed on the appellants under Section 112(a) of the Customs Act, 1962. It found that there was insufficient evidence linking the appellants to the illegal importation due to the unclaimed nature of the consignment and the lack of documentation from the alleged importer. The Tribunal concluded that the penalties could not be justified based on assumptions and presumptions, ultimately ruling in favor of the appellants and allowing their appeals. en-us Fri, 15 Dec 2017 00:00:00 +0530 Tue, 19 Dec 2017 08:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352635 The Tribunal set aside the penalties imposed on the appellants under Section 112(a) of the Customs Act, 1962. It found that there was insufficient evidence linking the appellants to the illegal importation due to the unclaimed nature of the consignment and the lack of documentation from the alleged importer. The Tribunal concluded that the penalties could not be justified based on assumptions and presumptions, ultimately ruling in favor of the appellants and allowing their appeals. Case-Laws Customs Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352635