https://www.taxtmi.com/caselaws?id=396084 Additional grounds of appeal were admitted because they arose from facts already on record and were needed for complete adjudication. On penalty, the Tribunal noted that the material showed forged import approvals only in limited instances and did not conclusively establish grave misconduct in every case or a clear breach of the applicable technical import norms. It therefore took a lenient view, set aside the penalty under Section 114AA, and reduced the penalty under Section 112 in the two appeals. en-us Fri, 12 Jun 2020 00:00:00 +0530 Sat, 20 Jun 2020 06:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396084 Additional grounds of appeal were admitted because they arose from facts already on record and were needed for complete adjudication. On penalty, the Tribunal noted that the material showed forged import approvals only in limited instances and did not conclusively establish grave misconduct in every case or a clear breach of the applicable technical import norms. It therefore took a lenient view, set aside the penalty under Section 114AA, and reduced the penalty under Section 112 in the two appeals. Case-Laws Customs Fri, 12 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396084