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    <title>2002 (1) TMI 357 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the penalties imposed on R.P. Sethi, Rajesh Bhaskar, and Ajay Rajpal under Sections 112(a) and (b) of the Customs Act. The penalties were deemed unjust as specific allegations required for invoking the sections were not present in the Show Cause Notices. Additionally, the confiscation of the car belonging to Rajesh Bhaskar was remanded for a fresh decision due to lack of consideration of his plea that the car was used without his knowledge. The confiscation of goods and Indian currency from Ajay Rajpal was also set aside, with the matter remanded for a new decision based on proper evaluation of evidence.</description>
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    <pubDate>Wed, 16 Jan 2002 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=100856</link>
      <description>The Tribunal set aside the penalties imposed on R.P. Sethi, Rajesh Bhaskar, and Ajay Rajpal under Sections 112(a) and (b) of the Customs Act. The penalties were deemed unjust as specific allegations required for invoking the sections were not present in the Show Cause Notices. Additionally, the confiscation of the car belonging to Rajesh Bhaskar was remanded for a fresh decision due to lack of consideration of his plea that the car was used without his knowledge. The confiscation of goods and Indian currency from Ajay Rajpal was also set aside, with the matter remanded for a new decision based on proper evaluation of evidence.</description>
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