https://www.taxtmi.com/caselaws?id=759186 The tribunal dismissed the appeal, upholding the order-in-appeal that affirmed the order-in-original, which confiscated prohibited goods and imposed penalties under the Customs Act. The appellant's argument that he was not responsible for the unauthorized export attempt by his employee was rejected, emphasizing employer liability for employee actions. The tribunal clarified that penalties under Section 114 of the Customs Act are per person, not cumulative, and found the appellant's claim regarding excessive penalties incorrect. Consequently, the confiscation and penalties were affirmed, underscoring the statutory framework and employer responsibility in export violations. en-us Tue, 24 Sep 2024 00:00:00 +0530 Thu, 26 Sep 2024 08:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759186 The tribunal dismissed the appeal, upholding the order-in-appeal that affirmed the order-in-original, which confiscated prohibited goods and imposed penalties under the Customs Act. The appellant's argument that he was not responsible for the unauthorized export attempt by his employee was rejected, emphasizing employer liability for employee actions. The tribunal clarified that penalties under Section 114 of the Customs Act are per person, not cumulative, and found the appellant's claim regarding excessive penalties incorrect. Consequently, the confiscation and penalties were affirmed, underscoring the statutory framework and employer responsibility in export violations. Case-Laws Customs Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759186