https://www.taxtmi.com/caselaws?id=409831 The Tribunal allowed the appeal by M/s. Air India Ltd., the custodian, setting aside the penalty imposed under Regulation 12(8) of Handling of Cargo in Customs Area Regulations, 2009. The Tribunal found no evidence linking the custodian to previous smuggling cases, considered the cargo movement before Customs clearance as a minor lapse, and noted the lack of proof regarding unauthorized access allegations. Consequently, the imposed penalty was deemed unwarranted based on the analysis of the allegations and submissions, leading to the decision in favor of the custodian. en-us Fri, 09 Jul 2021 00:00:00 +0530 Mon, 18 Apr 2022 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409831 The Tribunal allowed the appeal by M/s. Air India Ltd., the custodian, setting aside the penalty imposed under Regulation 12(8) of Handling of Cargo in Customs Area Regulations, 2009. The Tribunal found no evidence linking the custodian to previous smuggling cases, considered the cargo movement before Customs clearance as a minor lapse, and noted the lack of proof regarding unauthorized access allegations. Consequently, the imposed penalty was deemed unwarranted based on the analysis of the allegations and submissions, leading to the decision in favor of the custodian. Case-Laws Customs Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409831