https://www.taxtmi.com/caselaws?id=104362 The Tribunal modified the impugned order by reducing the penalty amount imposed under Section 112(b) of the Customs Act, 1962, from Rs. 25,000 to Rs. 4,500 due to the appellant's financial struggles and prolonged suspension. The appellant's explanation regarding the seized amount belonging to his wife was accepted, and insufficient evidence was found to prove his involvement in smuggling activities. The rest of the impugned order was confirmed, and the appeal was disposed of accordingly. en-us Mon, 08 Dec 1997 00:00:00 +0530 Tue, 28 Feb 2012 17:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104362 The Tribunal modified the impugned order by reducing the penalty amount imposed under Section 112(b) of the Customs Act, 1962, from Rs. 25,000 to Rs. 4,500 due to the appellant's financial struggles and prolonged suspension. The appellant's explanation regarding the seized amount belonging to his wife was accepted, and insufficient evidence was found to prove his involvement in smuggling activities. The rest of the impugned order was confirmed, and the appeal was disposed of accordingly. Case-Laws Customs Mon, 08 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104362