https://www.taxtmi.com/caselaws?id=80972 The Tribunal set aside the penalty of Rs. 5,000 imposed on the appellants' firm by the Collector of Customs (Preventive), West Bengal for their alleged involvement in the attempted import of Hashish concealed within heavy machines. The Tribunal found the Collector's reasoning vague and lacking concrete evidence to establish the firm's involvement beyond doubt. Due to insufficient proof linking the firm's actions to the confiscation of goods, the Tribunal granted the benefit of doubt to the appellants, emphasizing the necessity of substantial evidence to justify penalties under Section 114 of the Customs Act, 1962. en-us Mon, 17 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 16:05:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80972 The Tribunal set aside the penalty of Rs. 5,000 imposed on the appellants' firm by the Collector of Customs (Preventive), West Bengal for their alleged involvement in the attempted import of Hashish concealed within heavy machines. The Tribunal found the Collector's reasoning vague and lacking concrete evidence to establish the firm's involvement beyond doubt. Due to insufficient proof linking the firm's actions to the confiscation of goods, the Tribunal granted the benefit of doubt to the appellants, emphasizing the necessity of substantial evidence to justify penalties under Section 114 of the Customs Act, 1962. Case-Laws Customs Mon, 17 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80972