https://www.taxtmi.com/caselaws?id=444826 The Tribunal allowed the appeal and set aside the penalty imposed on the appellant under Section 112A of the Customs Act, 1962. The Tribunal found no clear evidence of abetment or instigation by the appellant in the alleged undervaluation of goods. It noted the absence of acts of omission or commission against the appellant and determined that the penalty was not sustainable, granting consequential relief. The penalty under Section 114AA had already been set aside by the Appellate Authority. en-us Fri, 20 Oct 2023 00:00:00 +0530 Wed, 25 Oct 2023 09:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444826 The Tribunal allowed the appeal and set aside the penalty imposed on the appellant under Section 112A of the Customs Act, 1962. The Tribunal found no clear evidence of abetment or instigation by the appellant in the alleged undervaluation of goods. It noted the absence of acts of omission or commission against the appellant and determined that the penalty was not sustainable, granting consequential relief. The penalty under Section 114AA had already been set aside by the Appellate Authority. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444826