https://www.taxtmi.com/caselaws?id=469687 Penalty on co-noticees could not survive once the Tribunal had already set aside the order against the principal noticee, because the foundation for imposing derivative penalty no longer remained. The penalty order against the co-noticees was therefore set aside in their favour. en-us Wed, 26 Apr 2023 00:00:00 +0530 Mon, 29 Jun 2026 14:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469687 Penalty on co-noticees could not survive once the Tribunal had already set aside the order against the principal noticee, because the foundation for imposing derivative penalty no longer remained. The penalty order against the co-noticees was therefore set aside in their favour. Case-Laws Customs Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469687