https://www.taxtmi.com/caselaws?id=763220 The tribunal set aside the penalties imposed on the appellant under Section 114A of the Customs Act, determining that the differential custom duty was confirmed solely against another party. The tribunal found no basis for joint and several liability for the appellant, as the duty was already paid and settled by the other party. Consequently, the appeals were allowed with consequential relief. en-us Thu, 12 Dec 2024 00:00:00 +0530 Mon, 16 Dec 2024 08:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763220 The tribunal set aside the penalties imposed on the appellant under Section 114A of the Customs Act, determining that the differential custom duty was confirmed solely against another party. The tribunal found no basis for joint and several liability for the appellant, as the duty was already paid and settled by the other party. Consequently, the appeals were allowed with consequential relief. Case-Laws Customs Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763220