https://www.taxtmi.com/caselaws?id=89774 The Tribunal set aside the penalties imposed on the appellants under Section 112 of the Customs Act and the confiscation of particle boards used for concealing contraband. It was found that the appellants were not connected to the contraband, as the evidence presented lacked substantial proof and failed to establish a link between them and the illegal activities. The Tribunal emphasized the lack of justification for the penalties and confiscation, ultimately ruling in favor of the appellants and providing appropriate relief by overturning the lower order. en-us Thu, 23 Apr 1998 00:00:00 +0530 Thu, 29 Sep 2011 16:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89774 The Tribunal set aside the penalties imposed on the appellants under Section 112 of the Customs Act and the confiscation of particle boards used for concealing contraband. It was found that the appellants were not connected to the contraband, as the evidence presented lacked substantial proof and failed to establish a link between them and the illegal activities. The Tribunal emphasized the lack of justification for the penalties and confiscation, ultimately ruling in favor of the appellants and providing appropriate relief by overturning the lower order. Case-Laws Customs Thu, 23 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89774