https://www.taxtmi.com/caselaws?id=366663 The Court upheld penalties imposed on the appellants under Section 114 of the Customs Act, finding evidence of their involvement in smuggling red sanders. Despite appellants' claims of lack of knowledge or active participation, the Court determined their intimate connection to the offense, dismissing appeals and emphasizing specific case facts over previous legal judgments. The Tribunal's decision as abettors was upheld due to clear roles in the smuggling operation, including misuse of licenses and fraudulent practices, leading to the seizure of offending goods. Penalties on both proprietor and firm were upheld based on evidence of deliberate deception of customs authorities for illegal gains. en-us Mon, 27 Aug 2018 00:00:00 +0530 Wed, 13 Nov 2019 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366663 The Court upheld penalties imposed on the appellants under Section 114 of the Customs Act, finding evidence of their involvement in smuggling red sanders. Despite appellants' claims of lack of knowledge or active participation, the Court determined their intimate connection to the offense, dismissing appeals and emphasizing specific case facts over previous legal judgments. The Tribunal's decision as abettors was upheld due to clear roles in the smuggling operation, including misuse of licenses and fraudulent practices, leading to the seizure of offending goods. Penalties on both proprietor and firm were upheld based on evidence of deliberate deception of customs authorities for illegal gains. Case-Laws Customs Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366663