https://www.taxtmi.com/caselaws?id=111622 The tribunal set aside the penalty imposed under Section 114 of the Customs Act against the appellant. Despite the recovery of foreign currency from her baggage, it was established that she had no knowledge or connection to the items placed by another individual, Iqbal Qureshi. The tribunal found the appellant's account credible, emphasizing her lack of involvement and the admissions made by Iqbal Qureshi regarding ownership and placement of the items. Considering her age and limited literacy, the tribunal concluded that Section 114 could not be applied to her, allowing her appeal with appropriate relief. en-us Wed, 11 Feb 2004 00:00:00 +0530 Tue, 24 Apr 2012 13:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111622 The tribunal set aside the penalty imposed under Section 114 of the Customs Act against the appellant. Despite the recovery of foreign currency from her baggage, it was established that she had no knowledge or connection to the items placed by another individual, Iqbal Qureshi. The tribunal found the appellant's account credible, emphasizing her lack of involvement and the admissions made by Iqbal Qureshi regarding ownership and placement of the items. Considering her age and limited literacy, the tribunal concluded that Section 114 could not be applied to her, allowing her appeal with appropriate relief. Case-Laws Customs Wed, 11 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111622