https://www.taxtmi.com/caselaws?id=82342 The Tribunal upheld the confiscation of the vehicle under Section 115(2) of the Customs Act due to the presence of illegal substances. The penalty imposed on the appellant was reduced from Rs. 20,000 to Rs. 1,000 under Section 117 for abetment, as the penalty under Section 112 was deemed improper without adequate notice. The appeal was dismissed, confirming the confiscation and redemption fine, while modifying the penalty to align with statutory provisions and principles of natural justice. en-us Mon, 26 Nov 1990 00:00:00 +0530 Mon, 04 Jul 2011 14:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82342 The Tribunal upheld the confiscation of the vehicle under Section 115(2) of the Customs Act due to the presence of illegal substances. The penalty imposed on the appellant was reduced from Rs. 20,000 to Rs. 1,000 under Section 117 for abetment, as the penalty under Section 112 was deemed improper without adequate notice. The appeal was dismissed, confirming the confiscation and redemption fine, while modifying the penalty to align with statutory provisions and principles of natural justice. Case-Laws Customs Mon, 26 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82342