https://www.taxtmi.com/caselaws?id=52381 The Tribunal rejected all four appeals filed by the Revenue, upholding the Commissioner of Customs' decision to confiscate Polyester Fabrics and impose fines and penalties on the importing company. However, penalties were not imposed on certain individuals involved in the importation process as their specific roles were not established. The Tribunal found no evidence to support allegations of aiding and abetting in duty-free clearance against another individual. Custom House Agents were also not penalized due to lack of evidence of their involvement in the misdeclaration of goods. en-us Tue, 04 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 15:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52381 The Tribunal rejected all four appeals filed by the Revenue, upholding the Commissioner of Customs' decision to confiscate Polyester Fabrics and impose fines and penalties on the importing company. However, penalties were not imposed on certain individuals involved in the importation process as their specific roles were not established. The Tribunal found no evidence to support allegations of aiding and abetting in duty-free clearance against another individual. Custom House Agents were also not penalized due to lack of evidence of their involvement in the misdeclaration of goods. Case-Laws Central Excise Tue, 04 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52381