https://www.taxtmi.com/caselaws?id=93709 The Tribunal set aside the penalties imposed on J.B. Shah, Yashpal Wadhera, and Mukesh Sethi, while reducing the penalty on Pramod Kumar Pahwa. J.B. Shah's appeal was allowed due to lack of evidence linking him to the seized goods. Yashpal Wadhera's penalty was overturned as the seized goods were unrelated to him. Pramod Kumar Pahwa's penalty was reduced considering his low-paid employee status, and Mukesh Sethi's penalty was revoked due to insufficient evidence linking him to the seized goods. en-us Mon, 05 Jun 2000 00:00:00 +0530 Wed, 16 Nov 2011 13:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93709 The Tribunal set aside the penalties imposed on J.B. Shah, Yashpal Wadhera, and Mukesh Sethi, while reducing the penalty on Pramod Kumar Pahwa. J.B. Shah's appeal was allowed due to lack of evidence linking him to the seized goods. Yashpal Wadhera's penalty was overturned as the seized goods were unrelated to him. Pramod Kumar Pahwa's penalty was reduced considering his low-paid employee status, and Mukesh Sethi's penalty was revoked due to insufficient evidence linking him to the seized goods. Case-Laws Customs Mon, 05 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93709