https://www.taxtmi.com/caselaws?id=72311 The judge ruled in favor of the appellant, setting aside the penalty imposed on him for failing to file the Import General Manifest (IGM) in connection with seized goods believed to be smuggled into India. The judge found that there was no clear evidence linking the appellant to the smuggling activities or the confiscated goods. Emphasizing the appellant's limited involvement in the company's operations and his cooperation with Customs officials, the judge concluded that the penalty was not legally justified. As a result, the penalty was reversed, and any amount paid was ordered to be refunded to the appellant. en-us Tue, 10 Dec 1985 00:00:00 +0530 Wed, 18 May 2011 14:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72311 The judge ruled in favor of the appellant, setting aside the penalty imposed on him for failing to file the Import General Manifest (IGM) in connection with seized goods believed to be smuggled into India. The judge found that there was no clear evidence linking the appellant to the smuggling activities or the confiscated goods. Emphasizing the appellant's limited involvement in the company's operations and his cooperation with Customs officials, the judge concluded that the penalty was not legally justified. As a result, the penalty was reversed, and any amount paid was ordered to be refunded to the appellant. Case-Laws Customs Tue, 10 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72311