https://www.taxtmi.com/caselaws?id=82217 The appellate tribunal set aside the penalty imposed on the appellant for transporting contraband goods in a vehicle owned by the appellant. The tribunal emphasized the lack of concrete evidence linking the appellant to the illegal activity and highlighted procedural shortcomings in verifying the sale transaction and confronting relevant parties with evidence. The tribunal stressed that penalizing the appellant without sufficient proof of involvement was unjustified, even if the vehicle had not been transferred to another individual as claimed. en-us Thu, 07 Jun 1990 00:00:00 +0530 Sat, 02 Jul 2011 17:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82217 The appellate tribunal set aside the penalty imposed on the appellant for transporting contraband goods in a vehicle owned by the appellant. The tribunal emphasized the lack of concrete evidence linking the appellant to the illegal activity and highlighted procedural shortcomings in verifying the sale transaction and confronting relevant parties with evidence. The tribunal stressed that penalizing the appellant without sufficient proof of involvement was unjustified, even if the vehicle had not been transferred to another individual as claimed. Case-Laws Customs Thu, 07 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82217