https://www.taxtmi.com/caselaws?id=111140 The Tribunal rejected the appellant's second appeal against the penalty imposed for smuggling foreign currency. Despite the appellant's defense based on lack of forensic evidence, the Tribunal found the circumstantial evidence compelling, including the connection between the concealed currency and the appellant, his unusual travel route, and behavior during the flight. The Tribunal upheld the charge of smuggling, concluding that the appellant's explanation for the unusual travel route was unconvincing. As a result, the appeal was rejected, and the penalty of Rs. 2 lakhs was upheld. en-us Wed, 04 Feb 2004 00:00:00 +0530 Fri, 20 Apr 2012 15:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111140 The Tribunal rejected the appellant's second appeal against the penalty imposed for smuggling foreign currency. Despite the appellant's defense based on lack of forensic evidence, the Tribunal found the circumstantial evidence compelling, including the connection between the concealed currency and the appellant, his unusual travel route, and behavior during the flight. The Tribunal upheld the charge of smuggling, concluding that the appellant's explanation for the unusual travel route was unconvincing. As a result, the appeal was rejected, and the penalty of Rs. 2 lakhs was upheld. Case-Laws Customs Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111140