https://www.taxtmi.com/caselaws?id=91291 The Tribunal found insufficient evidence to prove the applicants' knowledge of smuggling betel nuts, setting aside penalties imposed on a transport company and its employee. The lack of ownership claim over the seized goods and the loading arrangement in the truck did not establish their involvement in smuggling. The Tribunal unconditionally allowed the Stay Petitions, staying the penalties during the appeal process. en-us Thu, 19 Nov 1998 00:00:00 +0530 Mon, 17 Oct 2011 11:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91291 The Tribunal found insufficient evidence to prove the applicants' knowledge of smuggling betel nuts, setting aside penalties imposed on a transport company and its employee. The lack of ownership claim over the seized goods and the loading arrangement in the truck did not establish their involvement in smuggling. The Tribunal unconditionally allowed the Stay Petitions, staying the penalties during the appeal process. Case-Laws Customs Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91291