https://www.taxtmi.com/caselaws?id=386850 The Tribunal set aside the penalties imposed on the appellant in all 6 appeals under Section 112(a) of the Customs Act. The Tribunal found that there was a lack of concrete evidence linking the appellant to the alleged illegal imports, emphasizing the necessity of substantial evidence for penalty imposition. Citing precedent cases, the Tribunal ruled in favor of the appellant, highlighting the insufficiency of merely filing clearance documents without knowledge or involvement in the import process to warrant penalties. en-us Fri, 06 Sep 2019 00:00:00 +0530 Thu, 10 Oct 2019 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386850 The Tribunal set aside the penalties imposed on the appellant in all 6 appeals under Section 112(a) of the Customs Act. The Tribunal found that there was a lack of concrete evidence linking the appellant to the alleged illegal imports, emphasizing the necessity of substantial evidence for penalty imposition. Citing precedent cases, the Tribunal ruled in favor of the appellant, highlighting the insufficiency of merely filing clearance documents without knowledge or involvement in the import process to warrant penalties. Case-Laws Customs Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386850