https://www.taxtmi.com/caselaws?id=356418 The Judicial Member set aside penalties imposed under Section 112(a) and Section 114AA of the Customs Act on multiple appellants for their alleged involvement in illegal import activities. The Member found that the penalties were not sustainable due to lack of concrete evidence and reliance on assumptions. Consequently, all appeals were allowed, and the penalties were revoked, emphasizing the importance of clear evidence and legal requirements for imposing such penalties. en-us Thu, 11 Jan 2018 00:00:00 +0530 Tue, 06 Mar 2018 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356418 The Judicial Member set aside penalties imposed under Section 112(a) and Section 114AA of the Customs Act on multiple appellants for their alleged involvement in illegal import activities. The Member found that the penalties were not sustainable due to lack of concrete evidence and reliance on assumptions. Consequently, all appeals were allowed, and the penalties were revoked, emphasizing the importance of clear evidence and legal requirements for imposing such penalties. Case-Laws Customs Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356418