https://www.taxtmi.com/caselaws?id=86282 The tribunal upheld the penalty on K.P. Rajesh for his involvement in transporting smuggled goods but reduced the amount, based on his awareness as indicated by his statement. V.P. Manzoor, not directly involved in the smuggling, was allowed to redeem his confiscated vehicle upon payment of a redemption fine, as the tribunal found absolute confiscation unjust. The decisions were made in accordance with Sections 112(b) and 115 of the Customs Act, considering the evidence and statements presented by the parties. en-us Mon, 11 Nov 1996 00:00:00 +0530 Tue, 16 Aug 2011 18:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86282 The tribunal upheld the penalty on K.P. Rajesh for his involvement in transporting smuggled goods but reduced the amount, based on his awareness as indicated by his statement. V.P. Manzoor, not directly involved in the smuggling, was allowed to redeem his confiscated vehicle upon payment of a redemption fine, as the tribunal found absolute confiscation unjust. The decisions were made in accordance with Sections 112(b) and 115 of the Customs Act, considering the evidence and statements presented by the parties. Case-Laws Customs Mon, 11 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86282