https://www.taxtmi.com/caselaws?id=33001 The High Court upheld the Tribunal's decision to set aside the penalty imposed on an employee under Section 112(b) of the Customs Act, 1962, due to the employee's lack of knowledge regarding the confiscated goods. The Court found no legal infirmity in the Tribunal's decision and dismissed the appeal, emphasizing that Section 112(b) applies to individuals with knowledge or reason to believe goods are liable for confiscation, which the employee lacked in this case. en-us Wed, 21 Jan 2009 00:00:00 +0530 Wed, 19 Jan 2011 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33001 The High Court upheld the Tribunal's decision to set aside the penalty imposed on an employee under Section 112(b) of the Customs Act, 1962, due to the employee's lack of knowledge regarding the confiscated goods. The Court found no legal infirmity in the Tribunal's decision and dismissed the appeal, emphasizing that Section 112(b) applies to individuals with knowledge or reason to believe goods are liable for confiscation, which the employee lacked in this case. Case-Laws Customs Wed, 21 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33001