https://www.taxtmi.com/caselaws?id=280531 The penalties imposed under sections 112 and 114AA of the Customs Act, 1962 for smuggling goods through courier mode were challenged in this case. The court found that the penalties were not sustainable due to the lack of incriminating evidence beyond statements and the failure to demonstrate the individual-Directors' involvement. As a result, the penalties were set aside, and the appeals were allowed. en-us Wed, 18 Apr 2018 00:00:00 +0530 Thu, 09 May 2019 05:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280531 The penalties imposed under sections 112 and 114AA of the Customs Act, 1962 for smuggling goods through courier mode were challenged in this case. The court found that the penalties were not sustainable due to the lack of incriminating evidence beyond statements and the failure to demonstrate the individual-Directors' involvement. As a result, the penalties were set aside, and the appeals were allowed. Case-Laws Customs Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280531