https://www.taxtmi.com/caselaws?id=403713 The Tribunal concluded that no penalty was warranted as the appellant lacked mens rea and acted in good faith based on the documents provided. The penalty imposed under Section 112 along with 114AA of the Customs Act, 1962 was set aside, and the appeal was allowed with consequential relief, if any. en-us Thu, 04 Feb 2021 00:00:00 +0530 Fri, 22 Oct 2021 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403713 The Tribunal concluded that no penalty was warranted as the appellant lacked mens rea and acted in good faith based on the documents provided. The penalty imposed under Section 112 along with 114AA of the Customs Act, 1962 was set aside, and the appeal was allowed with consequential relief, if any. Case-Laws Customs Thu, 04 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403713