https://www.taxtmi.com/caselaws?id=94228 The tribunal set aside the personal penalty imposed on the appellant under Section 112 of the Customs Act for abetting smuggling activities. The tribunal found that the appellant, a student, was not complicit in the smuggling activities and was misled by the person involved. Emphasizing the lack of evidence proving her involvement, the tribunal ruled in favor of the appellant, highlighting her innocence and vulnerability as a young student. Consequently, the tribunal granted consequential relief by overturning the penalty. en-us Wed, 30 Jun 1999 00:00:00 +0530 Mon, 21 Nov 2011 10:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94228 The tribunal set aside the personal penalty imposed on the appellant under Section 112 of the Customs Act for abetting smuggling activities. The tribunal found that the appellant, a student, was not complicit in the smuggling activities and was misled by the person involved. Emphasizing the lack of evidence proving her involvement, the tribunal ruled in favor of the appellant, highlighting her innocence and vulnerability as a young student. Consequently, the tribunal granted consequential relief by overturning the penalty. Case-Laws Customs Wed, 30 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94228