https://www.taxtmi.com/caselaws?id=52512 The Tribunal allowed the appeals, setting aside the Commissioner's order imposing duty demand and penalties under Sections 28 and 114A of the Customs Act, 1962. It held that the duty was paid via demand drafts, absolving the appellants of liability for the clearing agent's fraudulent activities and Customs officers' negligence. The Tribunal emphasized that the duty was considered paid when the demand drafts were deposited, and the appellants were not responsible for the agent's misconduct. en-us Fri, 12 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 12:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52512 The Tribunal allowed the appeals, setting aside the Commissioner's order imposing duty demand and penalties under Sections 28 and 114A of the Customs Act, 1962. It held that the duty was paid via demand drafts, absolving the appellants of liability for the clearing agent's fraudulent activities and Customs officers' negligence. The Tribunal emphasized that the duty was considered paid when the demand drafts were deposited, and the appellants were not responsible for the agent's misconduct. Case-Laws Customs Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52512