https://www.taxtmi.com/caselaws?id=72646 The tribunal set aside the penalty imposed under Section 114 of the Customs Act, 1962 on the appellant, the owner of a vehicle used for transporting seized goods for illicit export. The tribunal ruled that ownership alone is insufficient to establish penal liability without concrete evidence linking the individual to the seized goods. The decision emphasized that penal liability under Section 114 requires proof of direct involvement or abetment in the actions related to the seized goods, not solely based on ownership. en-us Mon, 11 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 18:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72646 The tribunal set aside the penalty imposed under Section 114 of the Customs Act, 1962 on the appellant, the owner of a vehicle used for transporting seized goods for illicit export. The tribunal ruled that ownership alone is insufficient to establish penal liability without concrete evidence linking the individual to the seized goods. The decision emphasized that penal liability under Section 114 requires proof of direct involvement or abetment in the actions related to the seized goods, not solely based on ownership. Case-Laws Customs Mon, 11 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72646