https://www.taxtmi.com/caselaws?id=110025 The Tribunal overturned penalties imposed under Section 112(a) & (b) of the Customs Act on a company and its Manager for the seizure of foreign origin goods. The Tribunal found insufficient evidence to link the appellants to smuggling, emphasizing their role as common carriers. Lack of proof of illegal activity and failure to establish the goods as smuggled led to the decision in favor of the appellants. The impugned order was set aside, providing consequential relief and accepting the appeals. en-us Mon, 06 Oct 2003 00:00:00 +0530 Fri, 13 Apr 2012 13:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110025 The Tribunal overturned penalties imposed under Section 112(a) & (b) of the Customs Act on a company and its Manager for the seizure of foreign origin goods. The Tribunal found insufficient evidence to link the appellants to smuggling, emphasizing their role as common carriers. Lack of proof of illegal activity and failure to establish the goods as smuggled led to the decision in favor of the appellants. The impugned order was set aside, providing consequential relief and accepting the appeals. Case-Laws Central Excise Mon, 06 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110025