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<h1>Tribunal overturns penalty due to lack of evidence. Appeal allowed.</h1> The tribunal found the appellant not guilty due to lack of concrete evidence, setting aside the penalty of Rs. 30,000 imposed for the seizure of goods. ... Penalty for transporting and handling smuggled goods The appellant appealed against a penalty of Rs. 30,000 imposed for the seizure of goods. Conflicting statements led to doubt. The tribunal found the appellant not guilty due to lack of concrete evidence. The penalty was set aside, and the appeal was allowed.