https://www.taxtmi.com/caselaws?id=92037 The Tribunal allowed all appeals, setting aside penalties imposed on BPT officers and the owner and agent of ship MV "Kota Naga". It emphasized the importance of establishing personal knowledge and conscious involvement in smuggling for penalties under Section 112. The Tribunal required clear and independent evidence to justify confiscation and penalties, noting the lack of evidence linking the agent to smuggling and questioning the validity of the panchnama. en-us Thu, 18 Jun 1998 00:00:00 +0530 Mon, 24 Oct 2011 11:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92037 The Tribunal allowed all appeals, setting aside penalties imposed on BPT officers and the owner and agent of ship MV "Kota Naga". It emphasized the importance of establishing personal knowledge and conscious involvement in smuggling for penalties under Section 112. The Tribunal required clear and independent evidence to justify confiscation and penalties, noting the lack of evidence linking the agent to smuggling and questioning the validity of the panchnama. Case-Laws Customs Thu, 18 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92037