https://www.taxtmi.com/caselaws?id=361825 The Tribunal set aside the penalties imposed under Section 114 of the Customs Act on Chandra CFS and Shri M.B. Sathyam for allowing the entry of a consignment without a shipping bill. The lack of evidence of collusion or conspiracy by the appellants in attempting to export restricted goods led to the conclusion that they could not be held responsible without clear proof of knowing involvement. The Tribunal found that the penalties were unsustainable, allowing both appeals with consequential relief in accordance with the law. en-us Tue, 20 Mar 2018 00:00:00 +0530 Wed, 13 Jun 2018 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361825 The Tribunal set aside the penalties imposed under Section 114 of the Customs Act on Chandra CFS and Shri M.B. Sathyam for allowing the entry of a consignment without a shipping bill. The lack of evidence of collusion or conspiracy by the appellants in attempting to export restricted goods led to the conclusion that they could not be held responsible without clear proof of knowing involvement. The Tribunal found that the penalties were unsustainable, allowing both appeals with consequential relief in accordance with the law. Case-Laws Customs Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361825