https://www.taxtmi.com/caselaws?id=365999 The Tribunal set aside the penalty imposed on the appellant under Sec.112 (a) of the Customs Act, 1962, in a case involving alleged smuggling of automobile tyres manifested as chappals. Despite various factors implicating the appellant, including contact with shipping lines, the Tribunal found insufficient evidence of direct involvement in the smuggling. Statements and lack of bill of entry pointed towards mis-declaration by shipping lines rather than the appellant's active participation. Consequently, the Tribunal ruled in favor of the appellant, concluding that Sec.112 (a) did not apply. The appeal was allowed, and the judgment was delivered on 25.07.2018. en-us Wed, 25 Jul 2018 00:00:00 +0530 Tue, 28 Aug 2018 08:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365999 The Tribunal set aside the penalty imposed on the appellant under Sec.112 (a) of the Customs Act, 1962, in a case involving alleged smuggling of automobile tyres manifested as chappals. Despite various factors implicating the appellant, including contact with shipping lines, the Tribunal found insufficient evidence of direct involvement in the smuggling. Statements and lack of bill of entry pointed towards mis-declaration by shipping lines rather than the appellant's active participation. Consequently, the Tribunal ruled in favor of the appellant, concluding that Sec.112 (a) did not apply. The appeal was allowed, and the judgment was delivered on 25.07.2018. Case-Laws Customs Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365999