https://www.taxtmi.com/caselaws?id=438183 The Tribunal set aside the penalty imposed on the appellant under Sections 112(a) and 112(b) of the Customs Act, 1962, as the revenue failed to provide sufficient evidence of the appellant's involvement in the mis-declaration and undervaluation of import consignments. The appeal was allowed, and the impugned order was overturned, granting consequential relief to the appellant. en-us Fri, 19 May 2023 00:00:00 +0530 Wed, 24 May 2023 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438183 The Tribunal set aside the penalty imposed on the appellant under Sections 112(a) and 112(b) of the Customs Act, 1962, as the revenue failed to provide sufficient evidence of the appellant's involvement in the mis-declaration and undervaluation of import consignments. The appeal was allowed, and the impugned order was overturned, granting consequential relief to the appellant. Case-Laws Customs Fri, 19 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438183