https://www.taxtmi.com/caselaws?id=101278 The appellant successfully appealed against penalties imposed in a smuggling case involving the vessel 'Blue Bird'. The vessel and silver were confiscated, and penalties were initially imposed on crew members. However, the appellate tribunal found the appellant not liable for penalties due to lack of evidence linking him to the smuggling operation. The appellant's antecedents and evidence of the vessel's sale before the incident supported his claim of innocence, resulting in the dismissal of penalties against him. en-us Fri, 04 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 12:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101278 The appellant successfully appealed against penalties imposed in a smuggling case involving the vessel 'Blue Bird'. The vessel and silver were confiscated, and penalties were initially imposed on crew members. However, the appellate tribunal found the appellant not liable for penalties due to lack of evidence linking him to the smuggling operation. The appellant's antecedents and evidence of the vessel's sale before the incident supported his claim of innocence, resulting in the dismissal of penalties against him. Case-Laws Customs Fri, 04 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101278