https://www.taxtmi.com/caselaws?id=44733 Penalty under customs law could not be sustained without a finding that the goods were liable to confiscation, because the statutory basis for Section 112 depended on confiscability being established. The High Court also held that the Tribunal was not justified in reopening the matter or remanding it for fresh action after the Board had found no material showing the importers' knowledge or involvement in arranging belated shipment. On the facts, the appellate and revisional findings in favour of the importer were left undisturbed, and the reference was answered against the department. en-us Fri, 12 Sep 1997 00:00:00 +0530 Sat, 03 Jul 2010 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44733 Penalty under customs law could not be sustained without a finding that the goods were liable to confiscation, because the statutory basis for Section 112 depended on confiscability being established. The High Court also held that the Tribunal was not justified in reopening the matter or remanding it for fresh action after the Board had found no material showing the importers' knowledge or involvement in arranging belated shipment. On the facts, the appellate and revisional findings in favour of the importer were left undisturbed, and the reference was answered against the department. Case-Laws Customs Fri, 12 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44733