https://www.taxtmi.com/caselaws?id=81994 The appeal challenged the penalty imposed on a shipping agent under Sec. 112 (a) and (b) of the Customs Act, 1962, for contraband goods found on a vessel. The Tribunal found no evidence connecting the agent to the offense and ruled the penalty unsustainable, setting it aside. V.P. Gulati, Member (T), emphasized the lack of evidence implicating the agents in smuggling activities and highlighted the necessity of authorization for liability under Sec. 147 (3). The Tribunal concluded that the penalty could not be imposed on the agents without evidence of their involvement and allowed the appeal. en-us Thu, 30 Jan 1992 00:00:00 +0530 Fri, 01 Jul 2011 12:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81994 The appeal challenged the penalty imposed on a shipping agent under Sec. 112 (a) and (b) of the Customs Act, 1962, for contraband goods found on a vessel. The Tribunal found no evidence connecting the agent to the offense and ruled the penalty unsustainable, setting it aside. V.P. Gulati, Member (T), emphasized the lack of evidence implicating the agents in smuggling activities and highlighted the necessity of authorization for liability under Sec. 147 (3). The Tribunal concluded that the penalty could not be imposed on the agents without evidence of their involvement and allowed the appeal. Case-Laws Customs Thu, 30 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81994