https://www.taxtmi.com/caselaws?id=52096 The appeals filed by the Revenue against Departmental Officers Shri W.L. Hang Shing, Shri M.I. Khan, and Shri R.K. Sharma, regarding penalties under Section 114 of the Customs Act, were dismissed. The Central Board of Excise & Customs reviewed the case only in respect of the three Officers and found insufficient evidence of their involvement in abetting misdeclaration of goods. The Tribunal concluded that there was no proof of their knowledge or benefit from the fraudulent activity, leading to the rejection of the appeals and dropping of charges against the Officers. en-us Mon, 05 May 2003 00:00:00 +0530 Fri, 01 Oct 2010 12:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52096 The appeals filed by the Revenue against Departmental Officers Shri W.L. Hang Shing, Shri M.I. Khan, and Shri R.K. Sharma, regarding penalties under Section 114 of the Customs Act, were dismissed. The Central Board of Excise & Customs reviewed the case only in respect of the three Officers and found insufficient evidence of their involvement in abetting misdeclaration of goods. The Tribunal concluded that there was no proof of their knowledge or benefit from the fraudulent activity, leading to the rejection of the appeals and dropping of charges against the Officers. Case-Laws Customs Mon, 05 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52096