https://www.taxtmi.com/caselaws?id=361518 The Tribunal overturned penalties imposed on M/s UPS Jet Express Pvt Ltd for involvement in under-declared import goods due to insufficient evidence and findings. The judgment stressed the need for specific findings and evidence in Customs Act cases, highlighting the importance of assessing liability before imposing penalties on registered couriers for import violations. The decision emphasized a fair application of the law through rigorous evaluation of facts. en-us Tue, 01 May 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361518 The Tribunal overturned penalties imposed on M/s UPS Jet Express Pvt Ltd for involvement in under-declared import goods due to insufficient evidence and findings. The judgment stressed the need for specific findings and evidence in Customs Act cases, highlighting the importance of assessing liability before imposing penalties on registered couriers for import violations. The decision emphasized a fair application of the law through rigorous evaluation of facts. Case-Laws Customs Tue, 01 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361518