https://www.taxtmi.com/caselaws?id=408965 The Tribunal set aside the penalty orders under Section 112 (b) of the Customs Act, finding that the appellant, a shipping liner, lacked possession or involvement with the impugned goods and did not demonstrate knowledge or belief in their confiscation liability. The absence of evidence supporting the penalties and the appellant's non-involvement led to the conclusion that the penalties were unjustified, resulting in the appeals being allowed. en-us Wed, 23 Jun 2021 00:00:00 +0530 Wed, 12 Jan 2022 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408965 The Tribunal set aside the penalty orders under Section 112 (b) of the Customs Act, finding that the appellant, a shipping liner, lacked possession or involvement with the impugned goods and did not demonstrate knowledge or belief in their confiscation liability. The absence of evidence supporting the penalties and the appellant's non-involvement led to the conclusion that the penalties were unjustified, resulting in the appeals being allowed. Case-Laws Customs Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408965