https://www.taxtmi.com/caselaws?id=405232 The Appellate Tribunal set aside the penalty of Rs. 2,50,000 imposed on the Customs Broker under Section 112(a) of the Customs Act, 1962, as there was no evidence showing prior knowledge of the violation. The Tribunal emphasized that penalties under Section 112(a) cannot be imposed without initiating proceedings under the relevant regulations. Additionally, it deemed the show-cause notice in the remand proceedings impermissible under the law, ultimately allowing the appeal of the appellant. en-us Wed, 10 Mar 2021 00:00:00 +0530 Tue, 11 Jan 2022 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405232 The Appellate Tribunal set aside the penalty of Rs. 2,50,000 imposed on the Customs Broker under Section 112(a) of the Customs Act, 1962, as there was no evidence showing prior knowledge of the violation. The Tribunal emphasized that penalties under Section 112(a) cannot be imposed without initiating proceedings under the relevant regulations. Additionally, it deemed the show-cause notice in the remand proceedings impermissible under the law, ultimately allowing the appeal of the appellant. Case-Laws Customs Wed, 10 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405232