https://www.taxtmi.com/caselaws?id=289448 The Tribunal dismissed the appeal filed by the department, upholding the decision of the Commissioner(Appeals) in favor of the importer. The judgment emphasized the importer's non-liability for penalties in cases of wrong supply of goods, highlighting the foreign supplier's rights to resell goods and the lack of importer involvement in fraudulent activities. The impugned order was sustained, setting aside the penalty imposition and confiscation proposed under the Customs Act, 1962, based on the findings related to the wrong supply of goods and the amendment of the Import General Manifest (IGM). en-us Tue, 30 Jul 2019 00:00:00 +0530 Fri, 31 Jul 2020 08:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289448 The Tribunal dismissed the appeal filed by the department, upholding the decision of the Commissioner(Appeals) in favor of the importer. The judgment emphasized the importer's non-liability for penalties in cases of wrong supply of goods, highlighting the foreign supplier's rights to resell goods and the lack of importer involvement in fraudulent activities. The impugned order was sustained, setting aside the penalty imposition and confiscation proposed under the Customs Act, 1962, based on the findings related to the wrong supply of goods and the amendment of the Import General Manifest (IGM). Case-Laws Customs Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289448