https://www.taxtmi.com/caselaws?id=97484 The penalty of Rs. 50,000 imposed on the appellants and the confiscation of plaster of paris belonging to them were set aside. The judge found no evidence linking the appellants to the smuggling operation, emphasizing the lack of nexus between them and the contraband goods found in the truck. The decision highlighted the distinction between concealment and coverage of smuggled goods, leading to the release of the plaster of paris and the revocation of the penalty. en-us Mon, 31 Jan 2000 00:00:00 +0530 Mon, 16 Jan 2012 18:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97484 The penalty of Rs. 50,000 imposed on the appellants and the confiscation of plaster of paris belonging to them were set aside. The judge found no evidence linking the appellants to the smuggling operation, emphasizing the lack of nexus between them and the contraband goods found in the truck. The decision highlighted the distinction between concealment and coverage of smuggled goods, leading to the release of the plaster of paris and the revocation of the penalty. Case-Laws Customs Mon, 31 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97484