https://www.taxtmi.com/caselaws?id=445289 The Tribunal set aside the penalty imposed on the appellant under Section 117 of the Customs Act, 1962, finding no evidence of their connivance in the overvaluation of imported goods. Despite the appellant's absence at the hearing, the Tribunal noted that penalties against other co-noticees had been deleted by a co-ordinate Bench and found no justification for the penalty. Consequently, the appeal was allowed, and the impugned order was overturned. en-us Fri, 03 Nov 2023 00:00:00 +0530 Sat, 04 Nov 2023 23:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445289 The Tribunal set aside the penalty imposed on the appellant under Section 117 of the Customs Act, 1962, finding no evidence of their connivance in the overvaluation of imported goods. Despite the appellant's absence at the hearing, the Tribunal noted that penalties against other co-noticees had been deleted by a co-ordinate Bench and found no justification for the penalty. Consequently, the appeal was allowed, and the impugned order was overturned. Case-Laws Customs Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445289