https://www.taxtmi.com/caselaws?id=82983 The Tribunal upheld the confiscation of the lorry for carrying smuggled goods but ordered a fine in lieu of confiscation. Despite affirming the confiscation, the Tribunal directed the Department to appropriate a sum as a fine and return the balance to the appellant. The decision took into account the appellant's lack of knowledge, her cooperation with the Department, and the circumstances surrounding the confiscation, aiming for a balanced and just resolution. en-us Wed, 03 Mar 1993 00:00:00 +0530 Fri, 08 Jul 2011 17:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82983 The Tribunal upheld the confiscation of the lorry for carrying smuggled goods but ordered a fine in lieu of confiscation. Despite affirming the confiscation, the Tribunal directed the Department to appropriate a sum as a fine and return the balance to the appellant. The decision took into account the appellant's lack of knowledge, her cooperation with the Department, and the circumstances surrounding the confiscation, aiming for a balanced and just resolution. Case-Laws Customs Wed, 03 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82983