https://www.taxtmi.com/caselaws?id=429150 The Commissioner (Appeals) remanded the case for reconsideration of penalty imposition on the appellant for abetting smuggling by arranging the container, despite lack of direct involvement in the smuggling attempt. The adjudicating authority initially absolved the appellant, emphasizing their limited role. The Commissioner set aside the non-imposition of penalty, directing a reassessment within 30 days, considering the appellant's alleged misuse of another company's IEC. The judgment upheld the remand decision, ensuring the appellant's right to a fair hearing. The appeal was ultimately dismissed, affirming the penalty reconsideration. en-us Mon, 17 Oct 2022 00:00:00 +0530 Wed, 19 Oct 2022 09:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429150 The Commissioner (Appeals) remanded the case for reconsideration of penalty imposition on the appellant for abetting smuggling by arranging the container, despite lack of direct involvement in the smuggling attempt. The adjudicating authority initially absolved the appellant, emphasizing their limited role. The Commissioner set aside the non-imposition of penalty, directing a reassessment within 30 days, considering the appellant's alleged misuse of another company's IEC. The judgment upheld the remand decision, ensuring the appellant's right to a fair hearing. The appeal was ultimately dismissed, affirming the penalty reconsideration. Case-Laws Customs Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429150