https://www.taxtmi.com/caselaws?id=361565 The Tribunal upheld the penalty on the firm, M/s ARJ Exim (India), for the confiscation of imported TV sets under the Customs Act, 1962. The penalty imposed was considered appropriate. However, the penalty imposed on the individual, Shri Manoj Kumar, was set aside as there was no evidence to prove intentional mis-declaration. Shri Manoj Kumar's appeal was allowed, and the penalty under Section 114AA of the Customs Act, 1962, was overturned. en-us Thu, 22 Mar 2018 00:00:00 +0530 Thu, 05 Mar 2020 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361565 The Tribunal upheld the penalty on the firm, M/s ARJ Exim (India), for the confiscation of imported TV sets under the Customs Act, 1962. The penalty imposed was considered appropriate. However, the penalty imposed on the individual, Shri Manoj Kumar, was set aside as there was no evidence to prove intentional mis-declaration. Shri Manoj Kumar's appeal was allowed, and the penalty under Section 114AA of the Customs Act, 1962, was overturned. Case-Laws Customs Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361565