https://www.taxtmi.com/caselaws?id=34842 The Tribunal set aside the Commissioner's order confiscating goods under the Customs Act, 1962, citing procedural lapses and unsustainable redemption fines. It found the exporter/CHA compliant with Customs Act provisions, emphasizing Customs' responsibility in supervising loading activities. The Tribunal absolved the exporter/CHA of liability in loading export goods and overturned penalties, noting penalties should only apply in cases of deliberate defiance. It underscored the lack of precedent value in a pending High Court challenge, ruling in favor of the exporter/CHA and emphasizing procedural compliance and evidentiary requirements for penalties under the Customs Act, 1962. en-us Wed, 25 Feb 2009 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34842 The Tribunal set aside the Commissioner's order confiscating goods under the Customs Act, 1962, citing procedural lapses and unsustainable redemption fines. It found the exporter/CHA compliant with Customs Act provisions, emphasizing Customs' responsibility in supervising loading activities. The Tribunal absolved the exporter/CHA of liability in loading export goods and overturned penalties, noting penalties should only apply in cases of deliberate defiance. It underscored the lack of precedent value in a pending High Court challenge, ruling in favor of the exporter/CHA and emphasizing procedural compliance and evidentiary requirements for penalties under the Customs Act, 1962. Case-Laws Customs Wed, 25 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34842