https://www.taxtmi.com/caselaws?id=100120 Personal penalty for alleged sale of smuggled betel nuts was unsustainable because the connected matter had already found no evidence that the goods were of foreign origin and had treated them as Indian origin. Once the confiscation and penalty against the main noticee were set aside on that basis, the foundation for treating the goods as smuggled and for imposing penalty on the present appellant disappeared. The personal penalty was therefore set aside. en-us Wed, 30 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 12:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100120 Personal penalty for alleged sale of smuggled betel nuts was unsustainable because the connected matter had already found no evidence that the goods were of foreign origin and had treated them as Indian origin. Once the confiscation and penalty against the main noticee were set aside on that basis, the foundation for treating the goods as smuggled and for imposing penalty on the present appellant disappeared. The personal penalty was therefore set aside. Case-Laws Customs Wed, 30 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100120