https://www.taxtmi.com/caselaws?id=407987 The Tribunal set aside the penalty imposed on the appellant under Section 112 of the Customs Act for mis-declaration of goods in description and quantity in bills of landing. Relying on the intact seal of the container and previous case law, the Tribunal concluded that the penalty could not be upheld. The decision highlighted the significance of factual findings and legal principles in determining penalties for mis-declaration of goods, ultimately ruling in favor of the appellant and allowing the appeal with consequential relief. en-us Mon, 24 May 2021 00:00:00 +0530 Mon, 31 May 2021 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407987 The Tribunal set aside the penalty imposed on the appellant under Section 112 of the Customs Act for mis-declaration of goods in description and quantity in bills of landing. Relying on the intact seal of the container and previous case law, the Tribunal concluded that the penalty could not be upheld. The decision highlighted the significance of factual findings and legal principles in determining penalties for mis-declaration of goods, ultimately ruling in favor of the appellant and allowing the appeal with consequential relief. Case-Laws Customs Mon, 24 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407987