https://www.taxtmi.com/caselaws?id=99078 The Tribunal allowed the appeal, setting aside the order of absolute confiscation of goods and the personal penalty imposed on the appellant under Section 111(d) of the Customs Act, 1962. The Tribunal found the penalty imposition unjust and illegal due to the lack of concrete evidence linking the appellant to the imported goods, emphasizing the necessity for a clear association between the appellant's actions and the goods subject to confiscation. en-us Tue, 18 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 11:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99078 The Tribunal allowed the appeal, setting aside the order of absolute confiscation of goods and the personal penalty imposed on the appellant under Section 111(d) of the Customs Act, 1962. The Tribunal found the penalty imposition unjust and illegal due to the lack of concrete evidence linking the appellant to the imported goods, emphasizing the necessity for a clear association between the appellant's actions and the goods subject to confiscation. Case-Laws Customs Tue, 18 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99078