https://www.taxtmi.com/caselaws?id=82211 The Tribunal set aside the penalties imposed on the appellants and ordered the return of the confiscated Indian Currency to Shri Sanjoy M. Badiyani. The Tribunal found insufficient evidence to establish the appellants' involvement in smuggling activities, granting them the benefit of the doubt. The confiscation of the cotton yarn was also deemed unjustified as evidence did not conclusively prove the appellants' knowledge of illegal export activities. en-us Tue, 20 Mar 1990 00:00:00 +0530 Sat, 02 Jul 2011 16:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82211 The Tribunal set aside the penalties imposed on the appellants and ordered the return of the confiscated Indian Currency to Shri Sanjoy M. Badiyani. The Tribunal found insufficient evidence to establish the appellants' involvement in smuggling activities, granting them the benefit of the doubt. The confiscation of the cotton yarn was also deemed unjustified as evidence did not conclusively prove the appellants' knowledge of illegal export activities. Case-Laws Customs Tue, 20 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82211