https://www.taxtmi.com/caselaws?id=432766 The Court set aside the penalty imposed under Section 116 of the Customs Act, 1962, on the Petitioner for short-landing of goods. The liability of the Petitioner as an agent under Section 148 was upheld by the Commissioner (Appeals) and Revisional Authority. The Court directed a reconsideration of the case, emphasizing the need for consistency in applying penalties by Customs Authorities. The impugned order was overturned, and the case was remanded for further review within four months, with the deposited amount subject to the revision outcome. en-us Mon, 19 Dec 2022 00:00:00 +0530 Thu, 12 Jan 2023 21:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432766 The Court set aside the penalty imposed under Section 116 of the Customs Act, 1962, on the Petitioner for short-landing of goods. The liability of the Petitioner as an agent under Section 148 was upheld by the Commissioner (Appeals) and Revisional Authority. The Court directed a reconsideration of the case, emphasizing the need for consistency in applying penalties by Customs Authorities. The impugned order was overturned, and the case was remanded for further review within four months, with the deposited amount subject to the revision outcome. Case-Laws Customs Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432766