https://www.taxtmi.com/caselaws?id=387064 The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal due to intentional non-prosecution by the Appellant in a case involving smuggling of red sanders. The Tribunal confirmed the penalty imposed under Section 114(a) of the Customs Act, 1962, emphasizing that the Appellant's repeated adjournments and lack of active participation indicated a deliberate attempt to avoid legal consequences. The Tribunal concluded that the Appellant's actions demonstrated a lack of merit in the case and upheld the penalty, highlighting that the appeal process cannot be misused to evade established liabilities. en-us Fri, 23 Aug 2019 00:00:00 +0530 Wed, 16 Oct 2019 11:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387064 The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal due to intentional non-prosecution by the Appellant in a case involving smuggling of red sanders. The Tribunal confirmed the penalty imposed under Section 114(a) of the Customs Act, 1962, emphasizing that the Appellant's repeated adjournments and lack of active participation indicated a deliberate attempt to avoid legal consequences. The Tribunal concluded that the Appellant's actions demonstrated a lack of merit in the case and upheld the penalty, highlighting that the appeal process cannot be misused to evade established liabilities. Case-Laws Customs Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387064