https://www.taxtmi.com/caselaws?id=91240 The Tribunal upheld the penalty and confiscation of the Swaraj Mazda pick-up van under Sections 112 and 115(2) of the Customs Act, 1962, respectively. The appellant's defense regarding the vehicle's cavity and absence during the seizure was deemed improbable, lacking credibility. The recovery of contraband silver from the cavity, coupled with the appellant's failure to provide substantial evidence or crucial witness testimony, supported the decision to uphold the penalties. The Tribunal concluded that the fines imposed were reasonable given the circumstances and dismissed the appeal, affirming the Commissioner's order against the appellant. en-us Tue, 04 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 17:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91240 The Tribunal upheld the penalty and confiscation of the Swaraj Mazda pick-up van under Sections 112 and 115(2) of the Customs Act, 1962, respectively. The appellant's defense regarding the vehicle's cavity and absence during the seizure was deemed improbable, lacking credibility. The recovery of contraband silver from the cavity, coupled with the appellant's failure to provide substantial evidence or crucial witness testimony, supported the decision to uphold the penalties. The Tribunal concluded that the fines imposed were reasonable given the circumstances and dismissed the appeal, affirming the Commissioner's order against the appellant. Case-Laws Customs Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91240