https://www.taxtmi.com/caselaws?id=88359 The Tribunal upheld the penalty imposed under Section 112(a) of the Customs Act, 1962, reducing it from Rs. 25.00 lakh to Rs. 10.00 lakh on the appellant for involvement in carrying and keeping contraband. The delay in adjudication proceedings was acknowledged but not deemed sufficient to set aside the penalty. The premises where the contraband was found were considered under the control of the appellant. Evidence linking the appellant to the contraband was found credible, justifying the penalty. Separate orders for confiscation and penalty were deemed legal in this case. The Tribunal affirmed the adjudicating authority's findings and penalty imposition, disposing of the appeal with the modified penalty. en-us Tue, 10 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 13:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88359 The Tribunal upheld the penalty imposed under Section 112(a) of the Customs Act, 1962, reducing it from Rs. 25.00 lakh to Rs. 10.00 lakh on the appellant for involvement in carrying and keeping contraband. The delay in adjudication proceedings was acknowledged but not deemed sufficient to set aside the penalty. The premises where the contraband was found were considered under the control of the appellant. Evidence linking the appellant to the contraband was found credible, justifying the penalty. Separate orders for confiscation and penalty were deemed legal in this case. The Tribunal affirmed the adjudicating authority's findings and penalty imposition, disposing of the appeal with the modified penalty. Case-Laws Customs Tue, 10 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88359