https://www.taxtmi.com/caselaws?id=435569 The appellant's appeal was partially allowed in a customs case involving the imposition of penalties under Sections 112(a) and 114AA of the Customs Act. The penalty under Section 112(a) was upheld but reduced to Rs. 1 lakh, as the appellant was found to have facilitated the clearance of misdeclared goods knowingly. However, the penalty under Section 114AA was set aside, as there was insufficient evidence to prove the appellant's awareness of the illegal importation of firecrackers. The impugned order was modified accordingly, resulting in consequential benefits for the appellant. en-us Fri, 17 Mar 2023 00:00:00 +0530 Thu, 23 Mar 2023 08:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435569 The appellant's appeal was partially allowed in a customs case involving the imposition of penalties under Sections 112(a) and 114AA of the Customs Act. The penalty under Section 112(a) was upheld but reduced to Rs. 1 lakh, as the appellant was found to have facilitated the clearance of misdeclared goods knowingly. However, the penalty under Section 114AA was set aside, as there was insufficient evidence to prove the appellant's awareness of the illegal importation of firecrackers. The impugned order was modified accordingly, resulting in consequential benefits for the appellant. Case-Laws Customs Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435569