https://www.taxtmi.com/caselaws?id=374981 The Appellate Tribunal set aside the order imposing penalties under the Customs Act, 1962 Sections 112(a) and 114AA, ruling in favor of the appellant, a Clearing and Forwarding Agent. The Tribunal found insufficient evidence of the appellant's involvement in abetting undervaluation of imported goods. Emphasizing the importance of concrete proof, the decision highlighted the statutory provision of Section 28(6) for concluding proceedings post-payment of duty, interest, and penalty. The judgment underscored the necessity of substantial evidence before penalizing individuals for customs duty evasion, ensuring fair adjudication in customs cases. en-us Fri, 18 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374981 The Appellate Tribunal set aside the order imposing penalties under the Customs Act, 1962 Sections 112(a) and 114AA, ruling in favor of the appellant, a Clearing and Forwarding Agent. The Tribunal found insufficient evidence of the appellant's involvement in abetting undervaluation of imported goods. Emphasizing the importance of concrete proof, the decision highlighted the statutory provision of Section 28(6) for concluding proceedings post-payment of duty, interest, and penalty. The judgment underscored the necessity of substantial evidence before penalizing individuals for customs duty evasion, ensuring fair adjudication in customs cases. Case-Laws Customs Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374981