https://www.taxtmi.com/caselaws?id=776968 CESTAT allowed the appeal and set aside a Rs.20,00,000 penalty imposed under s.112(a)(ii) of the Customs Act on the appellant for allegedly abetting mis-declaration that rendered goods liable to confiscation under s.111(m). The Tribunal noted that orders holding other parties' imports liable to confiscation had already been quashed, and that the appellant had produced supplementary invoices and account adjustments during investigation, showing no mala fide conduct or omission that caused confiscation. On these grounds the penalty was annulled and the appeal allowed. en-us Wed, 20 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776968 CESTAT allowed the appeal and set aside a Rs.20,00,000 penalty imposed under s.112(a)(ii) of the Customs Act on the appellant for allegedly abetting mis-declaration that rendered goods liable to confiscation under s.111(m). The Tribunal noted that orders holding other parties' imports liable to confiscation had already been quashed, and that the appellant had produced supplementary invoices and account adjustments during investigation, showing no mala fide conduct or omission that caused confiscation. On these grounds the penalty was annulled and the appeal allowed. Case-Laws Customs Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776968