https://www.taxtmi.com/caselaws?id=103838 The judge upheld the penalty under Section 112 of the Customs Act, 1962, but reduced it to Rs. 15,000 from Rs. 50,000. The decision was based on the driver's statement indicating the goods were intended for the appellant and the diary containing the appellant's name and telephone numbers. Despite the goods not reaching the appellant, the judge found Section 112 applicable. The judge distinguished a previous Tribunal decision cited by the appellant as irrelevant due to differing facts, ultimately disposing of the appeal with the revised penalty amount. en-us Tue, 18 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 17:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103838 The judge upheld the penalty under Section 112 of the Customs Act, 1962, but reduced it to Rs. 15,000 from Rs. 50,000. The decision was based on the driver's statement indicating the goods were intended for the appellant and the diary containing the appellant's name and telephone numbers. Despite the goods not reaching the appellant, the judge found Section 112 applicable. The judge distinguished a previous Tribunal decision cited by the appellant as irrelevant due to differing facts, ultimately disposing of the appeal with the revised penalty amount. Case-Laws Customs Tue, 18 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103838