https://www.taxtmi.com/caselaws?id=440369 The Tribunal allowed the appeal, waiving the penalty imposed under Section 112(a) of the Customs Act, 1962, due to the lack of evidence of mens rea and jurisdictional issues raised by the appellant. The penalty was imposed for negligence in issuing incorrect Pre-Shipment Inspection Certificates, but the Tribunal found no evidence of intention to violate Customs law. Therefore, the penalty under Section 112(a) was deemed unsustainable, and the appeal was allowed with consequential relief of waiver of penalty. en-us Fri, 14 Jul 2023 00:00:00 +0530 Mon, 17 Jul 2023 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440369 The Tribunal allowed the appeal, waiving the penalty imposed under Section 112(a) of the Customs Act, 1962, due to the lack of evidence of mens rea and jurisdictional issues raised by the appellant. The penalty was imposed for negligence in issuing incorrect Pre-Shipment Inspection Certificates, but the Tribunal found no evidence of intention to violate Customs law. Therefore, the penalty under Section 112(a) was deemed unsustainable, and the appeal was allowed with consequential relief of waiver of penalty. Case-Laws Customs Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440369