https://www.taxtmi.com/caselaws?id=94691 The tribunal dismissed the appeal, upholding the penalty imposed by the Commissioner of Customs (Preventive), Lucknow, under Section 112(b) of the Customs Act, 1962. The decision was based on the established connection between the appellant and the smuggling operation, particularly through ownership of a telephone used for coordinating the illegal activities. en-us Tue, 25 Jan 2000 00:00:00 +0530 Sat, 03 Dec 2011 11:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94691 The tribunal dismissed the appeal, upholding the penalty imposed by the Commissioner of Customs (Preventive), Lucknow, under Section 112(b) of the Customs Act, 1962. The decision was based on the established connection between the appellant and the smuggling operation, particularly through ownership of a telephone used for coordinating the illegal activities. Case-Laws Customs Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94691