https://www.taxtmi.com/caselaws?id=104219 The Tribunal set aside the penalty of Rs. 15 lakhs imposed on the appellant for involvement in the transportation of smuggled goods. Despite being associated with the transport company and knowing the parties involved, there was insufficient evidence to prove the appellant's direct involvement or knowledge of the goods' illegal origin. The Tribunal found that the appellant's identification of the consignee and consignor was not enough to establish guilt under the Customs Act, 1962. Therefore, the penalty was deemed unwarranted, leading to its reversal while upholding the remainder of the impugned order. en-us Thu, 16 May 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104219 The Tribunal set aside the penalty of Rs. 15 lakhs imposed on the appellant for involvement in the transportation of smuggled goods. Despite being associated with the transport company and knowing the parties involved, there was insufficient evidence to prove the appellant's direct involvement or knowledge of the goods' illegal origin. The Tribunal found that the appellant's identification of the consignee and consignor was not enough to establish guilt under the Customs Act, 1962. Therefore, the penalty was deemed unwarranted, leading to its reversal while upholding the remainder of the impugned order. Case-Laws Customs Thu, 16 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104219