https://www.taxtmi.com/caselaws?id=793338 Penalty under Section 112(a) of the Customs Act was held unwarranted against the supporting manufacturer and the 100% EOU because the facts were materially identical to an earlier final Tribunal decision under the same export-scheme framework. The Tribunal applied the earlier ratio and found no breach of the scheme conditions attracting penal consequences on the record before it. The Revenue's challenge therefore failed, and the impugned order was upheld to the extent it declined penalties against the two entities. en-us Wed, 10 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793338 Penalty under Section 112(a) of the Customs Act was held unwarranted against the supporting manufacturer and the 100% EOU because the facts were materially identical to an earlier final Tribunal decision under the same export-scheme framework. The Tribunal applied the earlier ratio and found no breach of the scheme conditions attracting penal consequences on the record before it. The Revenue's challenge therefore failed, and the impugned order was upheld to the extent it declined penalties against the two entities. Case-Laws Customs Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793338