https://www.taxtmi.com/caselaws?id=286824 The Tribunal allowed the appeals against penalties imposed on individuals involved in alleged mis-declaration in export items for higher drawback. It emphasized that an abettor cannot be penalized more than the principal offender, who was not penalized due to lack of evidence. Penalizing co-noticees was deemed unsustainable, ensuring they were not in a worse position than the prime accused. The decision granted consequential benefits to the appellants, reducing penalties for some individuals while upholding them for others. en-us Wed, 20 Mar 2019 00:00:00 +0530 Tue, 17 Mar 2020 10:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286824 The Tribunal allowed the appeals against penalties imposed on individuals involved in alleged mis-declaration in export items for higher drawback. It emphasized that an abettor cannot be penalized more than the principal offender, who was not penalized due to lack of evidence. Penalizing co-noticees was deemed unsustainable, ensuring they were not in a worse position than the prime accused. The decision granted consequential benefits to the appellants, reducing penalties for some individuals while upholding them for others. Case-Laws Customs Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286824