https://www.taxtmi.com/caselaws?id=394277 The Tribunal ruled in favor of the appellants, setting aside the penalties imposed under Section 112 (a) of the Customs Act, 1962, due to lack of substantial evidence linking them to the smuggled goods. The dismissal of the appeals by the Commissioner (Appeals) as time-barred was also overturned, allowing the appeals to be decided on their merits. en-us Thu, 05 Mar 2020 00:00:00 +0530 Tue, 27 Jul 2021 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394277 The Tribunal ruled in favor of the appellants, setting aside the penalties imposed under Section 112 (a) of the Customs Act, 1962, due to lack of substantial evidence linking them to the smuggled goods. The dismissal of the appeals by the Commissioner (Appeals) as time-barred was also overturned, allowing the appeals to be decided on their merits. Case-Laws Customs Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394277