https://www.taxtmi.com/caselaws?id=279737 The Tribunal found that appeals filed against Respondents 2 and 3 lacked jurisdiction as the Commissioner did not have specific directions to file against them. The imposition of penalties under Section 112 of the Customs Act was limited to certain charges, excluding others in dispute. Allegations of manipulation and abetment were not sustained due to procedural violations and lack of evidence. The Tribunal remanded certain appeals for fresh adjudication based on new evidence, dismissing Revenue's appeals for penalty enhancements. The majority order favored specific appellants, allowing their appeals and dismissing Revenue's appeals. en-us Fri, 12 Jan 2007 00:00:00 +0530 Wed, 03 Apr 2019 13:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279737 The Tribunal found that appeals filed against Respondents 2 and 3 lacked jurisdiction as the Commissioner did not have specific directions to file against them. The imposition of penalties under Section 112 of the Customs Act was limited to certain charges, excluding others in dispute. Allegations of manipulation and abetment were not sustained due to procedural violations and lack of evidence. The Tribunal remanded certain appeals for fresh adjudication based on new evidence, dismissing Revenue's appeals for penalty enhancements. The majority order favored specific appellants, allowing their appeals and dismissing Revenue's appeals. Case-Laws Customs Fri, 12 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279737