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of <h1>Customs seizures overturned due to lack of evidence. Appellants vindicated in Rs. 46 lakhs case.</h1> <h3>HARBANS SINGH NARULA Versus COMMISSIONER OF CUSTOMS (P), MUMBAI</h3> Customs authorities seized goods from M/s. Delux Roadways valued at Rs. 46 lakhs. Penalties imposed on the appellants were deemed unjustified due to lack ... Penalty The Customs authorities seized goods from M/s. Delux Roadways valued at Rs. 46 lakhs. Penalties imposed on the appellants were found unjustified as there was no evidence of their knowledge or involvement. The order of confiscation and penalties was set aside, and appeals were allowed.
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