https://www.taxtmi.com/caselaws?id=428911 The Tribunal set aside penalties imposed under Sections 112(a) and 114AA of the Customs Act, 1962, on the appellant. The appellant, a businessman, was alleged to have facilitated import without the necessary Import Export Code. However, the Tribunal found no established link between the appellant and the confiscation of goods, as the bill of lading was issued by the overseas suppliers' shipping company without evidence connecting the appellant to the import. Consequently, the penalties were deemed inapplicable, and the impugned order was set aside, allowing the appeal. en-us Mon, 14 Feb 2022 00:00:00 +0530 Fri, 14 Oct 2022 08:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428911 The Tribunal set aside penalties imposed under Sections 112(a) and 114AA of the Customs Act, 1962, on the appellant. The appellant, a businessman, was alleged to have facilitated import without the necessary Import Export Code. However, the Tribunal found no established link between the appellant and the confiscation of goods, as the bill of lading was issued by the overseas suppliers' shipping company without evidence connecting the appellant to the import. Consequently, the penalties were deemed inapplicable, and the impugned order was set aside, allowing the appeal. Case-Laws Customs Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428911