https://www.taxtmi.com/caselaws?id=430087 The Tribunal set aside the penalty imposed on the appellant for importing waste paper with non-paper material exceeding 1%. It found that the determination of non-paper material percentage lacked expert validation and comprehensive inspection. The appellant's evidence supported that the material should not exceed 1%, and they were not responsible for the supplier's lapse. Emphasizing the need for thorough inspection and evidence substantiation, the Tribunal allowed the appeal, overturning the penalty under Section 112 (i) of the Customs Act, 1962. en-us Fri, 14 Oct 2022 00:00:00 +0530 Fri, 11 Nov 2022 09:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430087 The Tribunal set aside the penalty imposed on the appellant for importing waste paper with non-paper material exceeding 1%. It found that the determination of non-paper material percentage lacked expert validation and comprehensive inspection. The appellant's evidence supported that the material should not exceed 1%, and they were not responsible for the supplier's lapse. Emphasizing the need for thorough inspection and evidence substantiation, the Tribunal allowed the appeal, overturning the penalty under Section 112 (i) of the Customs Act, 1962. Case-Laws Customs Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430087