https://www.taxtmi.com/caselaws?id=388204 The penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962 for alleged abetment in undervaluation of imported goods was set aside. The judgment emphasized the lack of direct evidence linking the appellant to the offense, distinguishing the current case from settled cases involving the appellant. The Tribunal found the penalty unsustainable, overturning it and allowing the appellant's appeal due to insufficient evidence of involvement in undervaluation. The decision underscored the necessity of establishing direct involvement and conducting independent examinations in similar cases. en-us Fri, 08 Nov 2019 00:00:00 +0530 Sat, 14 Dec 2019 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388204 The penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962 for alleged abetment in undervaluation of imported goods was set aside. The judgment emphasized the lack of direct evidence linking the appellant to the offense, distinguishing the current case from settled cases involving the appellant. The Tribunal found the penalty unsustainable, overturning it and allowing the appellant's appeal due to insufficient evidence of involvement in undervaluation. The decision underscored the necessity of establishing direct involvement and conducting independent examinations in similar cases. Case-Laws Customs Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388204