https://www.taxtmi.com/caselaws?id=386077 The Tribunal upheld the penalty imposition on the appellant for non-compliance with Regulation 13 of the Courier Import and Export (Clearance) Regulations, 1998. The penalty under section 112(a) of the Customs Act, 1962 was deemed justified due to the appellant's failure to adhere to regulations in importing old and second-hand machinery. The Tribunal dismissed the appeal, emphasizing the necessity for authorized couriers to exercise due diligence in submitting accurate information for customs clearance, ultimately affirming the penalty imposition based on weight discrepancies and lack of diligence by the Courier Agency. en-us Thu, 18 Jul 2019 00:00:00 +0530 Sat, 21 Sep 2019 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386077 The Tribunal upheld the penalty imposition on the appellant for non-compliance with Regulation 13 of the Courier Import and Export (Clearance) Regulations, 1998. The penalty under section 112(a) of the Customs Act, 1962 was deemed justified due to the appellant's failure to adhere to regulations in importing old and second-hand machinery. The Tribunal dismissed the appeal, emphasizing the necessity for authorized couriers to exercise due diligence in submitting accurate information for customs clearance, ultimately affirming the penalty imposition based on weight discrepancies and lack of diligence by the Courier Agency. Case-Laws Customs Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386077