https://www.taxtmi.com/caselaws?id=82034 The Tribunal allowed the appeal against the penalty imposed under Section 112 of the Customs Act, 1962, relating to the seizure of Bangladesh currency concealed in an individual's knees while traveling. The appellant successfully challenged the penalty of Rs. 500 imposed by the Collector (Appeals), Customs, as there was no independent corroboration of the allegations against him, and his denial weakened the case. The Tribunal emphasized the importance of additional evidence in similar cases and set aside the penalty, noting the lack of sufficient proof against the appellant. en-us Thu, 06 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 14:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82034 The Tribunal allowed the appeal against the penalty imposed under Section 112 of the Customs Act, 1962, relating to the seizure of Bangladesh currency concealed in an individual's knees while traveling. The appellant successfully challenged the penalty of Rs. 500 imposed by the Collector (Appeals), Customs, as there was no independent corroboration of the allegations against him, and his denial weakened the case. The Tribunal emphasized the importance of additional evidence in similar cases and set aside the penalty, noting the lack of sufficient proof against the appellant. Case-Laws Customs Thu, 06 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82034