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    <title>2023 (7) TMI 775 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the penalties imposed on Sarvesh Sharma and M/s Codognotto Logistics India Pvt Ltd under Sections 112 and 114AA of the Customs Act, 1962, and allowed the appeal filed by the appellants. The order emphasized the necessity of establishing conscious knowledge and intent for imposing penalties under the relevant sections of the Customs Act.</description>
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      <description>The Tribunal set aside the penalties imposed on Sarvesh Sharma and M/s Codognotto Logistics India Pvt Ltd under Sections 112 and 114AA of the Customs Act, 1962, and allowed the appeal filed by the appellants. The order emphasized the necessity of establishing conscious knowledge and intent for imposing penalties under the relevant sections of the Customs Act.</description>
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