https://www.taxtmi.com/caselaws?id=104549 The appellate tribunal upheld the decision of the Commissioner of Customs to impose a personal penalty of Rs. 2,00,000 under Section 114 of the Customs Act, 1962 on the appellant. The tribunal rejected the appellant's arguments regarding ownership of the baggage and the absence of the claim tag, emphasizing the need for substantiated claims and evidence in challenging penalties. The denial of the request for cross-examination was upheld, as it was deemed unnecessary due to the lack of contradiction regarding the baggage registration against the appellant's ticket. en-us Wed, 18 Jul 2001 00:00:00 +0530 Wed, 29 Feb 2012 15:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104549 The appellate tribunal upheld the decision of the Commissioner of Customs to impose a personal penalty of Rs. 2,00,000 under Section 114 of the Customs Act, 1962 on the appellant. The tribunal rejected the appellant's arguments regarding ownership of the baggage and the absence of the claim tag, emphasizing the need for substantiated claims and evidence in challenging penalties. The denial of the request for cross-examination was upheld, as it was deemed unnecessary due to the lack of contradiction regarding the baggage registration against the appellant's ticket. Case-Laws Customs Wed, 18 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104549