https://www.taxtmi.com/caselaws?id=366941 The court upheld the penalty imposed on the appellant under Section 114AA of the Customs Act, finding the appellant's closer association with the operation's mastermind justified the penalty. The court differentiated between the roles of the appellant and another party, upholding the penalty due to the appellant's significant involvement in the evasion scheme. Despite the CIT(A) reducing penalties for both parties, the court affirmed the penalty on the appellant, deeming it reasonable given the appellant's heightened role in the customs duty evasion. en-us Tue, 04 Sep 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366941 The court upheld the penalty imposed on the appellant under Section 114AA of the Customs Act, finding the appellant's closer association with the operation's mastermind justified the penalty. The court differentiated between the roles of the appellant and another party, upholding the penalty due to the appellant's significant involvement in the evasion scheme. Despite the CIT(A) reducing penalties for both parties, the court affirmed the penalty on the appellant, deeming it reasonable given the appellant's heightened role in the customs duty evasion. Case-Laws Customs Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366941