https://www.taxtmi.com/caselaws?id=361192 The appeal was disposed of as the penalty imposed on National Paper Agency was deemed unenforceable under the proprietorship of Ms. Binal Damji Boricha. The Tribunal clarified that the penalty should be enforced against the actual importers who fraudulently used the deceased proprietor's details. The appeal became infructuous, emphasizing the significance of legal identity and proprietorship distinctions in determining liability in cases involving fraudulent imports. en-us Fri, 11 May 2018 00:00:00 +0530 Fri, 05 Apr 2019 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361192 The appeal was disposed of as the penalty imposed on National Paper Agency was deemed unenforceable under the proprietorship of Ms. Binal Damji Boricha. The Tribunal clarified that the penalty should be enforced against the actual importers who fraudulently used the deceased proprietor's details. The appeal became infructuous, emphasizing the significance of legal identity and proprietorship distinctions in determining liability in cases involving fraudulent imports. Case-Laws Customs Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361192