https://www.taxtmi.com/caselaws?id=383609 The Tribunal set aside the penalty imposed under Section 114AA of the Customs Act, 1962, on the appellant for importing raw cotton with a fake certificate. The Tribunal found that there was no evidence of the appellant's involvement or awareness of the false information, leading to the dismissal of the penalty. Despite the initial order of confiscation and penalty imposition, the subsequent clearance certificate and lack of proof of intentional wrongdoing by the appellant resulted in the penalty being deemed unjustified and ordered to be deleted. en-us Thu, 25 Jul 2019 00:00:00 +0530 Mon, 16 Mar 2020 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383609 The Tribunal set aside the penalty imposed under Section 114AA of the Customs Act, 1962, on the appellant for importing raw cotton with a fake certificate. The Tribunal found that there was no evidence of the appellant's involvement or awareness of the false information, leading to the dismissal of the penalty. Despite the initial order of confiscation and penalty imposition, the subsequent clearance certificate and lack of proof of intentional wrongdoing by the appellant resulted in the penalty being deemed unjustified and ordered to be deleted. Case-Laws Customs Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383609