https://www.taxtmi.com/caselaws?id=88789 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Section 112 of the Customs Act. Insufficient evidence linking the appellant to the smuggling operation led to the decision, with discrepancies in witness statements supporting the appellant's claim of mistaken identity. The jurisdictional issue raised was not extensively addressed as the appeal succeeded on its merits. en-us Thu, 12 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 13:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88789 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Section 112 of the Customs Act. Insufficient evidence linking the appellant to the smuggling operation led to the decision, with discrepancies in witness statements supporting the appellant's claim of mistaken identity. The jurisdictional issue raised was not extensively addressed as the appeal succeeded on its merits. Case-Laws Customs Thu, 12 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88789