https://www.taxtmi.com/caselaws?id=34154 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed on him under Section 114 of the Customs Act, 1962. The appeal was allowed due to the lack of substantial evidence linking the appellant to the fraudulent export practices. en-us Thu, 25 Sep 2008 00:00:00 +0530 Mon, 20 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34154 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed on him under Section 114 of the Customs Act, 1962. The appeal was allowed due to the lack of substantial evidence linking the appellant to the fraudulent export practices. Case-Laws Customs Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34154