https://www.taxtmi.com/caselaws?id=80904 The Tribunal allowed the appeal against the imposition of a personal penalty under section 114 of the Customs Act, 1962. It found the order lacking in establishing the appellant's ownership of the Khalihan conclusively and noted the absence of concrete evidence linking the appellant to the illegal export attempt. The Tribunal emphasized the insufficiency of evidence to prove abetment in the attempted export of woollen yarns to Nepal, granting relief to the appellant and directing the dissemination of the order to all relevant parties. en-us Tue, 18 Sep 1990 00:00:00 +0530 Tue, 21 Jun 2011 11:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80904 The Tribunal allowed the appeal against the imposition of a personal penalty under section 114 of the Customs Act, 1962. It found the order lacking in establishing the appellant's ownership of the Khalihan conclusively and noted the absence of concrete evidence linking the appellant to the illegal export attempt. The Tribunal emphasized the insufficiency of evidence to prove abetment in the attempted export of woollen yarns to Nepal, granting relief to the appellant and directing the dissemination of the order to all relevant parties. Case-Laws Customs Tue, 18 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80904