https://www.taxtmi.com/caselaws?id=426881 The Tribunal set aside the penalties imposed under Sections 112(a) and 114AA of the Customs Act, 1962, in two appeals where the appellants were alleged to have arranged forged documents and removed goods without permission. The Tribunal found that the penalties lacked substantial evidence linking the appellants to the alleged offenses, especially as there was no proof of their involvement leading to the confiscation of goods. As a result, the impugned order was overturned, and the appeals were decided in favor of the appellants on 24.08.2022. en-us Wed, 24 Aug 2022 00:00:00 +0530 Wed, 14 Sep 2022 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426881 The Tribunal set aside the penalties imposed under Sections 112(a) and 114AA of the Customs Act, 1962, in two appeals where the appellants were alleged to have arranged forged documents and removed goods without permission. The Tribunal found that the penalties lacked substantial evidence linking the appellants to the alleged offenses, especially as there was no proof of their involvement leading to the confiscation of goods. As a result, the impugned order was overturned, and the appeals were decided in favor of the appellants on 24.08.2022. Case-Laws Customs Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426881