https://www.taxtmi.com/caselaws?id=356003 The Tribunal dismissed the Revenue's appeal against dropping duty demand, holding that penalizing the Managing Director without penalizing the main offender, the company, was unjust. The Tribunal emphasized that demanding duty and penalty despite certification of export obligation fulfillment was unwarranted. It reasoned that the absence of penalty imposition on the company initially and the setting aside of the penalty on the Managing Director prevented subsequent penalty imposition. The appeal was thus dismissed, emphasizing the Tribunal's role in adjudicating penalty liabilities in cases involving duty-free imports and export obligations. en-us Mon, 19 Feb 2018 00:00:00 +0530 Wed, 21 Feb 2018 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356003 The Tribunal dismissed the Revenue's appeal against dropping duty demand, holding that penalizing the Managing Director without penalizing the main offender, the company, was unjust. The Tribunal emphasized that demanding duty and penalty despite certification of export obligation fulfillment was unwarranted. It reasoned that the absence of penalty imposition on the company initially and the setting aside of the penalty on the Managing Director prevented subsequent penalty imposition. The appeal was thus dismissed, emphasizing the Tribunal's role in adjudicating penalty liabilities in cases involving duty-free imports and export obligations. Case-Laws Customs Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356003