https://www.taxtmi.com/caselaws?id=100882 Reasonable doubt arising from the appellant's denial and the surrounding circumstances made the personal penalty unsustainable, so it was set aside. The confiscation of the bicycle under Sections 111(b) and 111(d) of the Customs Act, 1962 was also unsustainable because those provisions were held inapplicable to the vehicle, and the bicycle was directed to be released. The governing principle stated was that penalty and confiscation cannot be maintained where the factual matrix creates doubt and the statutory provisions invoked do not apply to the seized vehicle. en-us Fri, 05 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 15:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100882 Reasonable doubt arising from the appellant's denial and the surrounding circumstances made the personal penalty unsustainable, so it was set aside. The confiscation of the bicycle under Sections 111(b) and 111(d) of the Customs Act, 1962 was also unsustainable because those provisions were held inapplicable to the vehicle, and the bicycle was directed to be released. The governing principle stated was that penalty and confiscation cannot be maintained where the factual matrix creates doubt and the statutory provisions invoked do not apply to the seized vehicle. Case-Laws Customs Fri, 05 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100882