https://www.taxtmi.com/caselaws?id=91550 The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the Revenue, upholding the penalty imposed on Praveen Juneja for his involvement in smuggling activities. The decision emphasized the importance of considering all evidence, including witness testimonies and rental agreements, to establish a chain of events linking Praveen Juneja to the seized goods. The judgment concluded that there was sufficient evidence to prove Praveen Juneja's connection to the smuggling activities, overturning the Collector (Appeals) decision and reinstating the penalty imposed by the adjudicating authority. en-us Tue, 08 Apr 1997 00:00:00 +0530 Wed, 19 Oct 2011 11:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91550 The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the Revenue, upholding the penalty imposed on Praveen Juneja for his involvement in smuggling activities. The decision emphasized the importance of considering all evidence, including witness testimonies and rental agreements, to establish a chain of events linking Praveen Juneja to the seized goods. The judgment concluded that there was sufficient evidence to prove Praveen Juneja's connection to the smuggling activities, overturning the Collector (Appeals) decision and reinstating the penalty imposed by the adjudicating authority. Case-Laws Customs Tue, 08 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91550