https://www.taxtmi.com/caselaws?id=80803 The Appellate Tribunal CEGAT, Bombay allowed two appeals challenging the imposition of personal penalties on two appellants for smuggling Vitamin B-12 powder. The tribunal found that there was insufficient evidence to establish the direct or indirect involvement of the appellants in the smuggling activity. The penalties imposed under Sec. 112(b) of the Customs Act were deemed unjustified due to the lack of a clear nexus between the accused and the seized goods. As a result, the penalties on both appellants were set aside, emphasizing the necessity of unequivocal involvement in smuggling activities to impose penalties under the Customs Act. en-us Wed, 13 Jun 1990 00:00:00 +0530 Mon, 20 Jun 2011 15:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80803 The Appellate Tribunal CEGAT, Bombay allowed two appeals challenging the imposition of personal penalties on two appellants for smuggling Vitamin B-12 powder. The tribunal found that there was insufficient evidence to establish the direct or indirect involvement of the appellants in the smuggling activity. The penalties imposed under Sec. 112(b) of the Customs Act were deemed unjustified due to the lack of a clear nexus between the accused and the seized goods. As a result, the penalties on both appellants were set aside, emphasizing the necessity of unequivocal involvement in smuggling activities to impose penalties under the Customs Act. Case-Laws Customs Wed, 13 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80803