https://www.taxtmi.com/caselaws?id=80474 The Tribunal transferred a revision application under Section 131B(2) of the Customs Act, 1962, regarding a penalty imposed on the appellant for contraband goods. Allegations of abetment against the appellant were based on his connection to a godown where the goods were stored. Despite a confession by the appellant, the Tribunal emphasized the requirement for concrete evidence to establish abetment and applied the benefit of doubt principle. Insufficient evidence led to the appellant's exoneration and the setting aside of the penalty. en-us Thu, 28 Dec 1989 00:00:00 +0530 Fri, 17 Jun 2011 11:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80474 The Tribunal transferred a revision application under Section 131B(2) of the Customs Act, 1962, regarding a penalty imposed on the appellant for contraband goods. Allegations of abetment against the appellant were based on his connection to a godown where the goods were stored. Despite a confession by the appellant, the Tribunal emphasized the requirement for concrete evidence to establish abetment and applied the benefit of doubt principle. Insufficient evidence led to the appellant's exoneration and the setting aside of the penalty. Case-Laws Customs Thu, 28 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80474