https://www.taxtmi.com/caselaws?id=367650 The court set aside the penalty imposed on the appellant under Section 112(b) of the Customs Act, 1962, as there was no direct evidence linking the appellant to the misclassification of goods. The court ruled in favor of the appellant, allowing the appeal based on the lack of specific implication of the appellant in misleading the importer regarding the classification of goods. en-us Mon, 07 May 2018 00:00:00 +0530 Mon, 24 Sep 2018 08:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367650 The court set aside the penalty imposed on the appellant under Section 112(b) of the Customs Act, 1962, as there was no direct evidence linking the appellant to the misclassification of goods. The court ruled in favor of the appellant, allowing the appeal based on the lack of specific implication of the appellant in misleading the importer regarding the classification of goods. Case-Laws Customs Mon, 07 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367650