https://www.taxtmi.com/caselaws?id=754032 Imposition of penalty under the Customs Act for abetment of duty evasion was sustained on factual findings that the appellant participated in a scheme to import goods through an EOU route and circumvent payment of customs and anti-dumping duty. The tribunal and tax authority found active involvement and collusion facilitating clearance of misdeclared goods, resulting in revenue loss; those factual conclusions were affirmed and treated as determinative, yielding no substantial question of law. Criticisms of the impugned order as cryptic or procedurally defective were noted but did not alter the factual verdict sustaining the penalty. en-us Wed, 12 Jun 2024 00:00:00 +0530 Wed, 28 Jan 2026 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754032 Imposition of penalty under the Customs Act for abetment of duty evasion was sustained on factual findings that the appellant participated in a scheme to import goods through an EOU route and circumvent payment of customs and anti-dumping duty. The tribunal and tax authority found active involvement and collusion facilitating clearance of misdeclared goods, resulting in revenue loss; those factual conclusions were affirmed and treated as determinative, yielding no substantial question of law. Criticisms of the impugned order as cryptic or procedurally defective were noted but did not alter the factual verdict sustaining the penalty. Case-Laws Customs Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754032