https://www.taxtmi.com/caselaws?id=796730 Personal penalties for alleged misdeclaration of the MRP/RSP of imported goods cannot survive where the underlying duty demand and penalties against the main noticee and other co-noticees have been set aside or dropped. Once the foundational adjudication no longer subsists, there is no basis to sustain consequential personal penalties. The penalties imposed on the appellants were therefore dropped. en-us Tue, 04 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796730 Personal penalties for alleged misdeclaration of the MRP/RSP of imported goods cannot survive where the underlying duty demand and penalties against the main noticee and other co-noticees have been set aside or dropped. Once the foundational adjudication no longer subsists, there is no basis to sustain consequential personal penalties. The penalties imposed on the appellants were therefore dropped. Case-Laws Customs Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796730