https://www.taxtmi.com/caselaws?id=73091 The Tribunal upheld the confiscation of feature film reels under Section 113 of the Customs Act, 1962, and the personal penalty of Rs. 25,000 imposed on the appellant for his involvement in the attempted export of the film. Despite arguments regarding evidence evaluation and the application of criminal jurisprudence principles, the Tribunal found no grave error in the Additional Collector's decision, ultimately rejecting the appeal and affirming the penalty. en-us Tue, 12 Feb 1985 00:00:00 +0530 Fri, 27 May 2011 18:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73091 The Tribunal upheld the confiscation of feature film reels under Section 113 of the Customs Act, 1962, and the personal penalty of Rs. 25,000 imposed on the appellant for his involvement in the attempted export of the film. Despite arguments regarding evidence evaluation and the application of criminal jurisprudence principles, the Tribunal found no grave error in the Additional Collector's decision, ultimately rejecting the appeal and affirming the penalty. Case-Laws Customs Tue, 12 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73091