https://www.taxtmi.com/caselaws?id=390865 The Tribunal allowed the appeals filed by the CHA firm and its employees, setting aside penalties due to insufficient evidence of prior knowledge. Penalties on individuals involved in the smuggling racket were upheld but reduced to Rs. 5,000 each as duty evasion was not quantified. The judgment emphasized penalties should be confined to goods expressly prohibited from importation and required evidence of fraud and wrongful intent for imposition. The appeals resulted in modified penalties for the appellants involved, with detailed legal reasoning provided. The consequential benefits were to follow as per the law, as pronounced on 17 December 2019. en-us Tue, 17 Dec 2019 00:00:00 +0530 Wed, 15 Jan 2020 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390865 The Tribunal allowed the appeals filed by the CHA firm and its employees, setting aside penalties due to insufficient evidence of prior knowledge. Penalties on individuals involved in the smuggling racket were upheld but reduced to Rs. 5,000 each as duty evasion was not quantified. The judgment emphasized penalties should be confined to goods expressly prohibited from importation and required evidence of fraud and wrongful intent for imposition. The appeals resulted in modified penalties for the appellants involved, with detailed legal reasoning provided. The consequential benefits were to follow as per the law, as pronounced on 17 December 2019. Case-Laws Customs Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390865