https://www.taxtmi.com/caselaws?id=398539 The Tribunal allowed the appeal in favor of the appellant, setting aside the penalty amount confirmed in the adjudication order. The appellant was held liable to pay a penalty of 15% of the adjudged duty amount, rather than the 100% penalty initially imposed by the department. The Tribunal emphasized the correct application of penalty provisions under Section 28 of the Customs Act, noting the appellant's compliance with declaring the country of origin and the subsequent detection by the department. en-us Thu, 05 Mar 2020 00:00:00 +0530 Fri, 18 Sep 2020 16:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398539 The Tribunal allowed the appeal in favor of the appellant, setting aside the penalty amount confirmed in the adjudication order. The appellant was held liable to pay a penalty of 15% of the adjudged duty amount, rather than the 100% penalty initially imposed by the department. The Tribunal emphasized the correct application of penalty provisions under Section 28 of the Customs Act, noting the appellant's compliance with declaring the country of origin and the subsequent detection by the department. Case-Laws Customs Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398539