https://www.taxtmi.com/caselaws?id=95428 The tribunal ruled in favor of the appellant, partially allowing the appeal by setting aside the penalty and reducing the redemption fine. The decision was based on the lack of conclusive evidence implicating the appellant in the smuggling activity, extending the benefit of doubt due to discrepancies in the driver's statements. en-us Mon, 22 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 13:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95428 The tribunal ruled in favor of the appellant, partially allowing the appeal by setting aside the penalty and reducing the redemption fine. The decision was based on the lack of conclusive evidence implicating the appellant in the smuggling activity, extending the benefit of doubt due to discrepancies in the driver's statements. Case-Laws Customs Mon, 22 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95428