https://www.taxtmi.com/caselaws?id=101847 The Tribunal set aside the confiscation of MS Black Pipes of foreign origin under Section 119 of the Customs Act, ruling that covering goods with pipes does not amount to concealment. The pipes were ordered to be released to the appellant. Additionally, the personal penalty of Rs. 2,000 imposed on Shri Ram Nawal Tripathy under Section 112(b) of the Customs Act was overturned due to lack of evidence linking him to the illegal activities, with the Tribunal granting consequential relief by allowing both appeals and disposing of the stay petition. en-us Tue, 09 Oct 2001 00:00:00 +0530 Sat, 11 Feb 2012 13:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101847 The Tribunal set aside the confiscation of MS Black Pipes of foreign origin under Section 119 of the Customs Act, ruling that covering goods with pipes does not amount to concealment. The pipes were ordered to be released to the appellant. Additionally, the personal penalty of Rs. 2,000 imposed on Shri Ram Nawal Tripathy under Section 112(b) of the Customs Act was overturned due to lack of evidence linking him to the illegal activities, with the Tribunal granting consequential relief by allowing both appeals and disposing of the stay petition. Case-Laws Customs Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101847