https://www.taxtmi.com/caselaws?id=54875 The appeal by Shri J.P. Singh, Assistant Commissioner (Drawback), was allowed, overturning the penalty imposed on him as he was found not directly involved in fraudulent activities. However, the penalties imposed on Shri S.N. Ojha, Inspectors of Customs Zaki Anwar and Lovkesh Sharma, Customs House Agent Satish Gupta, and Chartered Accountant Yashpal Gupta were upheld, emphasizing the responsibility of customs officials and agents in preventing customs violations. en-us Mon, 21 Nov 2005 00:00:00 +0530 Fri, 22 Oct 2010 15:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54875 The appeal by Shri J.P. Singh, Assistant Commissioner (Drawback), was allowed, overturning the penalty imposed on him as he was found not directly involved in fraudulent activities. However, the penalties imposed on Shri S.N. Ojha, Inspectors of Customs Zaki Anwar and Lovkesh Sharma, Customs House Agent Satish Gupta, and Chartered Accountant Yashpal Gupta were upheld, emphasizing the responsibility of customs officials and agents in preventing customs violations. Case-Laws Customs Mon, 21 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54875