https://www.taxtmi.com/caselaws?id=385770 The Appellate Tribunal CESTAT ALLAHABAD set aside penalties of Rs. 30 lakhs under Section 112(a) and Rs. 10 lakhs under Section 114AA of the Customs Act imposed on the appellant for misdeclaration of imported goods as firecrackers. The Tribunal found insufficient evidence to prove the appellant's active involvement in aiding the importer, emphasizing that merely filing an online bill of entry does not constitute a punishable offense without concrete proof of complicity. Consequently, the penalties were overturned, granting relief to the appellant. en-us Thu, 25 Jul 2019 00:00:00 +0530 Fri, 13 Sep 2019 05:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385770 The Appellate Tribunal CESTAT ALLAHABAD set aside penalties of Rs. 30 lakhs under Section 112(a) and Rs. 10 lakhs under Section 114AA of the Customs Act imposed on the appellant for misdeclaration of imported goods as firecrackers. The Tribunal found insufficient evidence to prove the appellant's active involvement in aiding the importer, emphasizing that merely filing an online bill of entry does not constitute a punishable offense without concrete proof of complicity. Consequently, the penalties were overturned, granting relief to the appellant. Case-Laws Customs Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385770