https://www.taxtmi.com/caselaws?id=362746 The Tribunal upheld the decision of the Commissioner (Appeals) to waive penalties imposed on the respondent, M/s. Sri Durga Shipping Agencies, under Sections 114(i) and 114AA of the Customs Act 1962. The Tribunal found no evidence linking the respondent to the attempted smuggling of Ketamine Hydrochloride, emphasizing that regulatory lapses did not establish involvement in illicit activities. As there was no proof of connivance or participation in the smuggling attempt, the penalties were deemed unjustified, leading to the dismissal of the department's appeal. en-us Mon, 02 Apr 2018 00:00:00 +0530 Fri, 06 Mar 2020 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362746 The Tribunal upheld the decision of the Commissioner (Appeals) to waive penalties imposed on the respondent, M/s. Sri Durga Shipping Agencies, under Sections 114(i) and 114AA of the Customs Act 1962. The Tribunal found no evidence linking the respondent to the attempted smuggling of Ketamine Hydrochloride, emphasizing that regulatory lapses did not establish involvement in illicit activities. As there was no proof of connivance or participation in the smuggling attempt, the penalties were deemed unjustified, leading to the dismissal of the department's appeal. Case-Laws Customs Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362746