https://www.taxtmi.com/caselaws?id=33002 The High Court dismissed the appeal challenging the Tribunal's decision to set aside penalties under Section 114A of the Customs Act. The Court emphasized that arguments not raised before the Tribunal cannot be considered at the High Court level, leading to the appeal's dismissal without addressing the substantive merits of the case. The importance of presenting all relevant issues before the Tribunal for proper consideration was highlighted in the judgment. en-us Wed, 21 Jan 2009 00:00:00 +0530 Fri, 17 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33002 The High Court dismissed the appeal challenging the Tribunal's decision to set aside penalties under Section 114A of the Customs Act. The Court emphasized that arguments not raised before the Tribunal cannot be considered at the High Court level, leading to the appeal's dismissal without addressing the substantive merits of the case. The importance of presenting all relevant issues before the Tribunal for proper consideration was highlighted in the judgment. Case-Laws Customs Wed, 21 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33002