https://www.taxtmi.com/caselaws?id=356420 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellants, setting aside the penalties imposed on them under Section 112(1) of the Customs Act, 1962. The decision was based on the lack of evidence proving the appellants' ownership or importation of the goods in question, as no bill of entry was filed. en-us Fri, 09 Feb 2018 00:00:00 +0530 Tue, 06 Mar 2018 06:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356420 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellants, setting aside the penalties imposed on them under Section 112(1) of the Customs Act, 1962. The decision was based on the lack of evidence proving the appellants' ownership or importation of the goods in question, as no bill of entry was filed. Case-Laws Customs Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356420