https://www.taxtmi.com/caselaws?id=83015 The tribunal set aside the penalty imposed under Section 112 of the Customs Act, finding that avoiding summons alone is insufficient to establish involvement in smuggling. The appellant was deemed the owner of the car but the car was held liable for confiscation under Section 115(2) as it was used with the appellant's consent. The tribunal determined a redemption fine of Rs. 15,000 for the appellant to redeem the car, with the option to receive sale proceeds if the car had been sold by the department. en-us Mon, 15 Nov 1993 00:00:00 +0530 Fri, 08 Jul 2011 18:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83015 The tribunal set aside the penalty imposed under Section 112 of the Customs Act, finding that avoiding summons alone is insufficient to establish involvement in smuggling. The appellant was deemed the owner of the car but the car was held liable for confiscation under Section 115(2) as it was used with the appellant's consent. The tribunal determined a redemption fine of Rs. 15,000 for the appellant to redeem the car, with the option to receive sale proceeds if the car had been sold by the department. Case-Laws Customs Mon, 15 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83015