https://www.taxtmi.com/caselaws?id=401003 The Appellate Authority set aside the penalty imposed on an Immigration staff member involved in a gold smuggling operation due to lack of direct involvement. The Commissioner of Customs (Appeals) also overturned the penalty on the Respondent, as he had not come into contact with the gold and the conspiracy did not fully materialize. The court emphasized the requirement of direct involvement for penalty imposition under Section 112(a) of the Customs Act, 1962, ultimately upholding the decision to dismiss the Revision Application. en-us Tue, 21 Jul 2020 00:00:00 +0530 Wed, 25 Nov 2020 09:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401003 The Appellate Authority set aside the penalty imposed on an Immigration staff member involved in a gold smuggling operation due to lack of direct involvement. The Commissioner of Customs (Appeals) also overturned the penalty on the Respondent, as he had not come into contact with the gold and the conspiracy did not fully materialize. The court emphasized the requirement of direct involvement for penalty imposition under Section 112(a) of the Customs Act, 1962, ultimately upholding the decision to dismiss the Revision Application. Case-Laws Customs Tue, 21 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401003