https://www.taxtmi.com/caselaws?id=356266 The Tribunal set aside penalties imposed on the appellants under Section 112 of the Customs Act for alleged violations at Duty Free Shops. It found lack of evidence linking them to breaches, emphasizing absence of specific allegations or proof of active involvement. The Department failed to establish appellants' direct role in irregularities, leading the Tribunal to rule in favor of the appellants due to insufficient evidence, highlighting the necessity of concrete proof and specific allegations to justify penalties under the Customs Act. en-us Mon, 22 Jan 2018 00:00:00 +0530 Mon, 12 Nov 2018 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356266 The Tribunal set aside penalties imposed on the appellants under Section 112 of the Customs Act for alleged violations at Duty Free Shops. It found lack of evidence linking them to breaches, emphasizing absence of specific allegations or proof of active involvement. The Department failed to establish appellants' direct role in irregularities, leading the Tribunal to rule in favor of the appellants due to insufficient evidence, highlighting the necessity of concrete proof and specific allegations to justify penalties under the Customs Act. Case-Laws Customs Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356266