https://www.taxtmi.com/caselaws?id=278895 The revision application was allowed as the applicant's alleged involvement in illegal importation lacked evidence of abetment or contravention, leading to the penalty being set aside. Discrepancies in penalties imposed on different individuals raised concerns of discrimination, prompting a thorough examination by the Government. The judgment emphasized the lack of clear evidence to support penalty imposition under Section 117 of the Customs Act, aligning with the decision to set aside the penalty and allow the revision application, ensuring fairness and consistency in penalty imposition. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sun, 24 Feb 2019 14:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278895 The revision application was allowed as the applicant's alleged involvement in illegal importation lacked evidence of abetment or contravention, leading to the penalty being set aside. Discrepancies in penalties imposed on different individuals raised concerns of discrimination, prompting a thorough examination by the Government. The judgment emphasized the lack of clear evidence to support penalty imposition under Section 117 of the Customs Act, aligning with the decision to set aside the penalty and allow the revision application, ensuring fairness and consistency in penalty imposition. Case-Laws Customs Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278895