https://www.taxtmi.com/caselaws?id=83711 The Tribunal allowed the appeal, setting aside the penalty imposed on the appellant. It found that the goods, although imported under a benami arrangement, were not subject to confiscation under Section 111(d) of the Customs Act. The Tribunal emphasized the lack of clear title to the goods as the reason for not releasing them to the appellant and concluded that the penalty was unjustified due to the absence of evidence supporting acts rendering the goods liable to confiscation. en-us Thu, 10 Feb 1994 00:00:00 +0530 Sat, 16 Jul 2011 11:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83711 The Tribunal allowed the appeal, setting aside the penalty imposed on the appellant. It found that the goods, although imported under a benami arrangement, were not subject to confiscation under Section 111(d) of the Customs Act. The Tribunal emphasized the lack of clear title to the goods as the reason for not releasing them to the appellant and concluded that the penalty was unjustified due to the absence of evidence supporting acts rendering the goods liable to confiscation. Case-Laws Customs Thu, 10 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83711