https://www.taxtmi.com/caselaws?id=391292 The Tribunal dismissed both appeals, upholding the Commissioner's order imposing penalties on overseas appellants based in Dubai under Section 112(a) of the Customs Act. The decision, rendered on 22-01-2020, emphasized the Customs Act's application to overseas entities whose actions impact Indian Customs jurisdiction. The CEO's admission of involvement in aiding importer misconduct, coupled with evidence, justified the penalties despite jurisdictional challenges. The Tribunal underscored the principle of extra-territorial jurisdiction in criminal laws, allowing penalization for actions affecting a country's interests, irrespective of the violator's nationality or residence. en-us Wed, 22 Jan 2020 00:00:00 +0530 Sat, 07 Nov 2020 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391292 The Tribunal dismissed both appeals, upholding the Commissioner's order imposing penalties on overseas appellants based in Dubai under Section 112(a) of the Customs Act. The decision, rendered on 22-01-2020, emphasized the Customs Act's application to overseas entities whose actions impact Indian Customs jurisdiction. The CEO's admission of involvement in aiding importer misconduct, coupled with evidence, justified the penalties despite jurisdictional challenges. The Tribunal underscored the principle of extra-territorial jurisdiction in criminal laws, allowing penalization for actions affecting a country's interests, irrespective of the violator's nationality or residence. Case-Laws Customs Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391292