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of <h1>CEGAT Mumbai Overturns Customs Act Penalties for Smuggling Case</h1> The Appellate Tribunal CEGAT, Mumbai set aside the penalties imposed on two appellants under Section 112 of the Customs Act, 1962, in a smuggling case ... Penalty - Smuggling The Appellate Tribunal CEGAT, Mumbai set aside the penalty of Rs. 2 lakh each imposed on two appellants under Section 112 of the Customs Act, 1962, in a case involving smuggling of silver ingots. The Tribunal found insufficient evidence connecting the appellants to the smuggling activities, citing lack of credible evidence and remote connections. The appeals were allowed.
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