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<h1>CEGAT Tribunal in Mumbai overturns penalty due to lack of evidence. Appellant not linked to seized contraband.</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the penalty imposed on the appellant due to insufficient evidence linking him to ... Penalty The Appellate Tribunal CEGAT, Mumbai allowed the appeal and set aside the penalty imposed on the appellant for lack of evidence connecting him to the contraband seized by custom officers in Kantela village. The tribunal found no proof that the appellant was involved in the incident despite his absence during the proceedings.