https://www.taxtmi.com/caselaws?id=94291 The Tribunal ruled that no penalty could be imposed on the airline under section 112(a) or (b) of the Customs Act due to lack of evidence of knowledge or connivance in smuggling. As no notice was issued to Combata Aviation Services or its employees and no penalty was imposed on them, the airline was not liable for a penalty under section 112. The Tribunal held that without proof of airline involvement, no penalty could be imposed. Additionally, the redemption fine for the aircraft was reduced from Rs. 1 crore to Rs. 30 lakhs, considering the circumstances and lack of evidence against the airline. en-us Wed, 09 Feb 2000 00:00:00 +0530 Mon, 21 Nov 2011 13:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94291 The Tribunal ruled that no penalty could be imposed on the airline under section 112(a) or (b) of the Customs Act due to lack of evidence of knowledge or connivance in smuggling. As no notice was issued to Combata Aviation Services or its employees and no penalty was imposed on them, the airline was not liable for a penalty under section 112. The Tribunal held that without proof of airline involvement, no penalty could be imposed. Additionally, the redemption fine for the aircraft was reduced from Rs. 1 crore to Rs. 30 lakhs, considering the circumstances and lack of evidence against the airline. Case-Laws Customs Wed, 09 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94291