https://www.taxtmi.com/caselaws?id=766419 Penalty under section 117 of the Customs Act was not sustainable where the tribunal found no evidence that the appellant forged the customs seal and accepted that the appellant was not vicariously liable. The penalty was also unsupported because the tribunal gave no independent reasoning for sustaining it, while the connected employees facing forgery allegations had been exonerated and the penalties against them were set aside. The text states that, on these facts, the basis for the penalty against the appellant did not survive. en-us Tue, 18 Feb 2025 00:00:00 +0530 Thu, 09 Oct 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766419 Penalty under section 117 of the Customs Act was not sustainable where the tribunal found no evidence that the appellant forged the customs seal and accepted that the appellant was not vicariously liable. The penalty was also unsupported because the tribunal gave no independent reasoning for sustaining it, while the connected employees facing forgery allegations had been exonerated and the penalties against them were set aside. The text states that, on these facts, the basis for the penalty against the appellant did not survive. Case-Laws Customs Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766419