https://www.taxtmi.com/caselaws?id=34836 The Tribunal set aside the penalty imposed on the appellant under Section 112 of the Customs Act for alleged abetment in the illicit diversion of goods. The appellant, a custodian of goods, argued they were not involved in the diversion and promptly informed Customs Authorities when the containers arrived empty. The Tribunal found the show cause notice did not implicate the appellant in the diversion, lacking evidence of their involvement. Consequently, the penalty was deemed unsustainable, and the appeal was allowed. en-us Fri, 20 Feb 2009 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34836 The Tribunal set aside the penalty imposed on the appellant under Section 112 of the Customs Act for alleged abetment in the illicit diversion of goods. The appellant, a custodian of goods, argued they were not involved in the diversion and promptly informed Customs Authorities when the containers arrived empty. The Tribunal found the show cause notice did not implicate the appellant in the diversion, lacking evidence of their involvement. Consequently, the penalty was deemed unsustainable, and the appeal was allowed. Case-Laws Customs Fri, 20 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34836