https://www.taxtmi.com/caselaws?id=363241 The Tribunal allowed the appeals filed by Shri Dipankar Sen and Shri Achintya Sarkar against penalties imposed under Section 112 of the Customs Act, 1962. The appellants were found not to have willfully engaged in mis-declaration or smuggling activities related to the imported goods. As there was no evidence of their intentional involvement in the discrepancies found during examination, the Tribunal concluded that penalties were unjustified. The appellants were granted relief, and the penalties imposed on them were set aside. en-us Thu, 21 Jun 2018 00:00:00 +0530 Tue, 10 Jul 2018 07:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363241 The Tribunal allowed the appeals filed by Shri Dipankar Sen and Shri Achintya Sarkar against penalties imposed under Section 112 of the Customs Act, 1962. The appellants were found not to have willfully engaged in mis-declaration or smuggling activities related to the imported goods. As there was no evidence of their intentional involvement in the discrepancies found during examination, the Tribunal concluded that penalties were unjustified. The appellants were granted relief, and the penalties imposed on them were set aside. Case-Laws Customs Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363241