https://www.taxtmi.com/caselaws?id=99450 The appellate authority upheld the confiscation of the truck and seized goods under Section 115(2) of the Customs Act, 1962, and the imposition of a penalty on Shri Naresh Chawla under Section 112(b) of the Act. Despite claiming ignorance, Chawla failed to prove his lack of knowledge regarding the smuggled goods. The penalty was reduced from Rs. 50,000 to Rs. 25,000, but the appeal was ultimately rejected, affirming the lower authority's decision with a modification in the penalty amount. en-us Fri, 09 Feb 2001 00:00:00 +0530 Fri, 27 Jan 2012 13:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99450 The appellate authority upheld the confiscation of the truck and seized goods under Section 115(2) of the Customs Act, 1962, and the imposition of a penalty on Shri Naresh Chawla under Section 112(b) of the Act. Despite claiming ignorance, Chawla failed to prove his lack of knowledge regarding the smuggled goods. The penalty was reduced from Rs. 50,000 to Rs. 25,000, but the appeal was ultimately rejected, affirming the lower authority's decision with a modification in the penalty amount. Case-Laws Central Excise Fri, 09 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99450