https://www.taxtmi.com/caselaws?id=419331 The Tribunal ruled in favor of the appellant, a Customs Broker, in a case involving the non-imposition of penalties under sections 114 and 114AA of the Customs Act, 1962. The Commissioner (Appeals) had remanded the matter to reconsider penalties, alleging the appellant's involvement in smuggling. However, the Tribunal found no evidence of intentional facilitation of smuggling by the appellant, emphasizing compliance with regulations and lack of direct involvement in smuggling activities. Consequently, the Tribunal set aside the Commissioner (Appeals) order, allowing the appeal and providing consequential relief to the appellant. en-us Tue, 08 Mar 2022 00:00:00 +0530 Fri, 17 Feb 2023 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419331 The Tribunal ruled in favor of the appellant, a Customs Broker, in a case involving the non-imposition of penalties under sections 114 and 114AA of the Customs Act, 1962. The Commissioner (Appeals) had remanded the matter to reconsider penalties, alleging the appellant's involvement in smuggling. However, the Tribunal found no evidence of intentional facilitation of smuggling by the appellant, emphasizing compliance with regulations and lack of direct involvement in smuggling activities. Consequently, the Tribunal set aside the Commissioner (Appeals) order, allowing the appeal and providing consequential relief to the appellant. Case-Laws Customs Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419331