https://www.taxtmi.com/caselaws?id=439135 The Tribunal set aside the imposition of personal penalties on the present appellant under Sections 112(a) and 114AA of the Customs Act, 1962. The appellant, a partner in a firm involved in mis-declaration of goods, successfully challenged the penalties, arguing minimal involvement in the business. The Tribunal found the appellant not personally responsible for any contravention of the law, leading to the appeal being allowed and the modification of the Order-in-Appeal to exclude the personal penalties. en-us Wed, 26 Apr 2023 00:00:00 +0530 Sat, 17 Jun 2023 08:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439135 The Tribunal set aside the imposition of personal penalties on the present appellant under Sections 112(a) and 114AA of the Customs Act, 1962. The appellant, a partner in a firm involved in mis-declaration of goods, successfully challenged the penalties, arguing minimal involvement in the business. The Tribunal found the appellant not personally responsible for any contravention of the law, leading to the appeal being allowed and the modification of the Order-in-Appeal to exclude the personal penalties. Case-Laws Customs Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439135