Penalty on Employee Set Aside After Employer’s Exoneration on Same Evidence: Delhi HC

Nawal Kishore Singh Vs Commissioner of Customs (Export) (Delhi High Court) The Delhi High Court considered an appeal against a penalty imposed on an individual under Sections 112(a) and 114AA of the Customs Act, 1962, in connection with export of impugned goods. The penalty was originally sustained by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), despite the exoneration of the appellant’s employer, a Custom House Agent, in a related proceeding. The Tribunal had earlier set aside the penalty imposed on the employer, holding that although there were phone calls between par...