https://www.taxtmi.com/caselaws?id=356663 The Tribunal allowed the appeal of a Chartered Accountant against the penalty imposed under section 112 of the Customs Act, 1962 for issuing certificates related to export goods. The penalty was set aside as there was no evidence linking the mis-declaration of value to the certified cost of production provided by the appellant. The Tribunal emphasized the lack of a direct connection between the appellant's actions and the alleged offense, ruling in favor of the appellant due to the absence of evidence supporting the imposition of the penalty under section 112. en-us Wed, 21 Feb 2018 00:00:00 +0530 Fri, 15 Mar 2019 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356663 The Tribunal allowed the appeal of a Chartered Accountant against the penalty imposed under section 112 of the Customs Act, 1962 for issuing certificates related to export goods. The penalty was set aside as there was no evidence linking the mis-declaration of value to the certified cost of production provided by the appellant. The Tribunal emphasized the lack of a direct connection between the appellant's actions and the alleged offense, ruling in favor of the appellant due to the absence of evidence supporting the imposition of the penalty under section 112. Case-Laws Customs Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356663