https://www.taxtmi.com/caselaws?id=416029 The Tribunal dismissed the Revenue's appeal and allowed the cross-appeal filed by the assessee-respondent in a case involving penalties under Sections 114 and 114AA of the Customs Act, 1962. The Tribunal found that the Revenue failed to establish the necessary mens rea and direct involvement of the assessee-respondent in smuggling red sanders. Emphasizing the lack of evidence linking the respondent to the illegal activity, the Tribunal concluded that penalties were not warranted. The judgment was delivered on 17.12.2021, affirming the decision of the First Appellate Authority. en-us Fri, 17 Dec 2021 00:00:00 +0530 Mon, 20 Dec 2021 09:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416029 The Tribunal dismissed the Revenue's appeal and allowed the cross-appeal filed by the assessee-respondent in a case involving penalties under Sections 114 and 114AA of the Customs Act, 1962. The Tribunal found that the Revenue failed to establish the necessary mens rea and direct involvement of the assessee-respondent in smuggling red sanders. Emphasizing the lack of evidence linking the respondent to the illegal activity, the Tribunal concluded that penalties were not warranted. The judgment was delivered on 17.12.2021, affirming the decision of the First Appellate Authority. Case-Laws Customs Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416029