https://www.taxtmi.com/caselaws?id=399808 The Tribunal allowed the appeal filed by RVL Logistics (I) Pvt. Ltd., setting aside the penalty imposed under Regulation 20(7) and 22 of CBLR, 2013. The charges of alleged violations of Regulation 11(e) and 11(n) were not established as the appellant had complied with KYC norms and provided necessary documents. Regarding mis-declaration of goods, the Tribunal found no evidence of collusion or abetment by the appellant, ruling that mere facilitation without knowledge of consequences does not constitute abetting an offense. The appellant was granted consequential benefits as per the law. en-us Thu, 15 Oct 2020 00:00:00 +0530 Tue, 20 Oct 2020 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399808 The Tribunal allowed the appeal filed by RVL Logistics (I) Pvt. Ltd., setting aside the penalty imposed under Regulation 20(7) and 22 of CBLR, 2013. The charges of alleged violations of Regulation 11(e) and 11(n) were not established as the appellant had complied with KYC norms and provided necessary documents. Regarding mis-declaration of goods, the Tribunal found no evidence of collusion or abetment by the appellant, ruling that mere facilitation without knowledge of consequences does not constitute abetting an offense. The appellant was granted consequential benefits as per the law. Case-Laws Customs Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399808