https://www.taxtmi.com/caselaws?id=403175 The Tribunal allowed the appeal, overturning the Commissioner (Appeals) decision and reinstating the Original Authority's penalty of Rs. 20,000. It found the delays in document submission to be procedural, with no revenue impact or evidence of malafide intent, deeming the enhanced penalty of Rs. 4,00,000 unjustified. The judgment emphasized fair penalties for procedural lapses. en-us Wed, 09 Dec 2020 00:00:00 +0530 Wed, 30 Oct 2024 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403175 The Tribunal allowed the appeal, overturning the Commissioner (Appeals) decision and reinstating the Original Authority's penalty of Rs. 20,000. It found the delays in document submission to be procedural, with no revenue impact or evidence of malafide intent, deeming the enhanced penalty of Rs. 4,00,000 unjustified. The judgment emphasized fair penalties for procedural lapses. Case-Laws Customs Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403175