2000 (3) TMI 278 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai set aside the Commissioner's order imposing a penalty of Rs. 1 lakh on a custom house agent due to lack of specific involvement of individual employees. The order confirmed duty demand and machinery confiscation but did not address penalties for two employees. The Tribunal ruled that penalties on the company could only be imposed after individual employee involvement was proven. The Commissioner was instructed to reevaluate penalties for the appellant and the two employees.