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    <title>2019 (9) TMI 126 - CESTAT  ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD set aside the penalties imposed on Shri Hemant Gogia and Shri Vimal Kalra under Sections 112 and 114 of the Customs Act, 1962. The Tribunal found insufficient evidence to establish their active involvement in import violations related to M/s. Paramount Trade Links (P) Ltd. The penalties were deemed unjustified and unwarranted, leading to the overturning of the penalties on both appellants. The Tribunal emphasized the lack of proven culpability in the import-related offenses, resulting in the appeals being allowed with consequential relief.</description>
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    <pubDate>Wed, 06 Mar 2019 00:00:00 +0530</pubDate>
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      <title>2019 (9) TMI 126 - CESTAT  ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=385358</link>
      <description>The Appellate Tribunal CESTAT ALLAHABAD set aside the penalties imposed on Shri Hemant Gogia and Shri Vimal Kalra under Sections 112 and 114 of the Customs Act, 1962. The Tribunal found insufficient evidence to establish their active involvement in import violations related to M/s. Paramount Trade Links (P) Ltd. The penalties were deemed unjustified and unwarranted, leading to the overturning of the penalties on both appellants. The Tribunal emphasized the lack of proven culpability in the import-related offenses, resulting in the appeals being allowed with consequential relief.</description>
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      <pubDate>Wed, 06 Mar 2019 00:00:00 +0530</pubDate>
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