https://www.taxtmi.com/caselaws?id=364784 The Tribunal dismissed one appeal for non-prosecution. For the remaining appellants, penalties under Section 117 of the Customs Act, 1962 were found unjustified. The Tribunal held that infractions should be addressed under CHALR 2004, not the Customs Act. Penalties under Section 117 were set aside, and the appeals allowed with benefits. Appellants were not liable for Section 117 penalties. en-us Mon, 30 Jul 2018 00:00:00 +0530 Sat, 04 Aug 2018 08:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364784 The Tribunal dismissed one appeal for non-prosecution. For the remaining appellants, penalties under Section 117 of the Customs Act, 1962 were found unjustified. The Tribunal held that infractions should be addressed under CHALR 2004, not the Customs Act. Penalties under Section 117 were set aside, and the appeals allowed with benefits. Appellants were not liable for Section 117 penalties. Case-Laws Customs Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364784