https://www.taxtmi.com/caselaws?id=51022 The Tribunal set aside the penalty imposed on the appellant under Sections 112(a) and (b) of the Customs Act, ruling in favor of the appellant. The decision was based on the lack of substantial evidence linking the appellant to the fraudulent activities related to duty-free clearance and advance licenses. It was determined that the appellant's involvement was not proven, and the primary responsibility for the fraud was attributed to another party. en-us Fri, 07 Dec 2001 00:00:00 +0530 Tue, 21 Sep 2010 15:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51022 The Tribunal set aside the penalty imposed on the appellant under Sections 112(a) and (b) of the Customs Act, ruling in favor of the appellant. The decision was based on the lack of substantial evidence linking the appellant to the fraudulent activities related to duty-free clearance and advance licenses. It was determined that the appellant's involvement was not proven, and the primary responsibility for the fraud was attributed to another party. Case-Laws Customs Fri, 07 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51022