https://www.taxtmi.com/caselaws?id=83038 The Tribunal set aside the penalties imposed on both M/s. M.J. International and Shri Mohamadkhan N. Pathan. M/s. M.J. International was found innocent as the VCRs were loaded after leaving their premises under Customs supervision, absolving them of any involvement in smuggling. Shri Pathan's penalty was revoked due to lack of evidence linking him to the smuggling operation, supported by a genuine sale deed for the truck before the incident. en-us Thu, 13 Jan 1994 00:00:00 +0530 Sat, 09 Jul 2011 11:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83038 The Tribunal set aside the penalties imposed on both M/s. M.J. International and Shri Mohamadkhan N. Pathan. M/s. M.J. International was found innocent as the VCRs were loaded after leaving their premises under Customs supervision, absolving them of any involvement in smuggling. Shri Pathan's penalty was revoked due to lack of evidence linking him to the smuggling operation, supported by a genuine sale deed for the truck before the incident. Case-Laws Customs Thu, 13 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83038