https://www.taxtmi.com/caselaws?id=310700 The tribunal ruled in favor of the appellant, determining that he had no knowledge or involvement in the fraudulent export of red sanders disguised as sanitary ware. The appellant's role was limited to providing empty containers, and he was unaware of the concealment of prohibited goods. The penalties imposed under Section 114(i) and 114(AA) of the Customs Act, 1962, were deemed unwarranted, leading to their reversal. The tribunal upheld the decision of the Commissioner (Appeals) to reduce the penalties, ultimately setting them aside and allowing the appeal. en-us Mon, 01 May 2023 00:00:00 +0530 Tue, 07 Nov 2023 21:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310700 The tribunal ruled in favor of the appellant, determining that he had no knowledge or involvement in the fraudulent export of red sanders disguised as sanitary ware. The appellant's role was limited to providing empty containers, and he was unaware of the concealment of prohibited goods. The penalties imposed under Section 114(i) and 114(AA) of the Customs Act, 1962, were deemed unwarranted, leading to their reversal. The tribunal upheld the decision of the Commissioner (Appeals) to reduce the penalties, ultimately setting them aside and allowing the appeal. Case-Laws Customs Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310700