https://www.taxtmi.com/caselaws?id=92506 The appellate tribunal set aside the personal penalty imposed on the appellant due to lack of evidence linking him to smuggling activities. However, the tribunal upheld the confiscation of the truck under Section 115 of the Customs Act, considering its involvement in transporting contraband goods. The redemption fine was reduced from Rs. 50,000 to Rs. 5,000, taking into account the appellant's financial constraints and health condition. en-us Thu, 30 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 11:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92506 The appellate tribunal set aside the personal penalty imposed on the appellant due to lack of evidence linking him to smuggling activities. However, the tribunal upheld the confiscation of the truck under Section 115 of the Customs Act, considering its involvement in transporting contraband goods. The redemption fine was reduced from Rs. 50,000 to Rs. 5,000, taking into account the appellant's financial constraints and health condition. Case-Laws Customs Thu, 30 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92506