https://www.taxtmi.com/caselaws?id=385309 The Tribunal upheld the penalty on the main individual involved in misdeclaring goods as Muriate of Potash (MOP) under the Customs Act, 1962, while reducing the penalty for an employee not benefiting from the misdeclaration. The judgment emphasizes individual liability in customs cases, considering the level of involvement and benefit derived by each party. en-us Fri, 17 May 2019 00:00:00 +0530 Tue, 03 Sep 2019 08:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385309 The Tribunal upheld the penalty on the main individual involved in misdeclaring goods as Muriate of Potash (MOP) under the Customs Act, 1962, while reducing the penalty for an employee not benefiting from the misdeclaration. The judgment emphasizes individual liability in customs cases, considering the level of involvement and benefit derived by each party. Case-Laws Customs Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385309