https://www.taxtmi.com/caselaws?id=91274 The Tribunal set aside the penalty imposed on Shri Rakesh Kumar by the Commissioner of Customs for abetting in the transportation of smuggled goods. The Tribunal found insufficient evidence linking Shri Rakesh Kumar to the smuggling activity, noting his denial of knowledge of the package contents and lack of concrete proof of his involvement. Emphasizing the need for substantial evidence and considering the circumstances, the Tribunal ruled in favor of Shri Rakesh Kumar, overturning the penalty. en-us Mon, 14 Sep 1998 00:00:00 +0530 Fri, 14 Oct 2011 19:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91274 The Tribunal set aside the penalty imposed on Shri Rakesh Kumar by the Commissioner of Customs for abetting in the transportation of smuggled goods. The Tribunal found insufficient evidence linking Shri Rakesh Kumar to the smuggling activity, noting his denial of knowledge of the package contents and lack of concrete proof of his involvement. Emphasizing the need for substantial evidence and considering the circumstances, the Tribunal ruled in favor of Shri Rakesh Kumar, overturning the penalty. Case-Laws Customs Mon, 14 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91274