https://www.taxtmi.com/caselaws?id=112901 The Tribunal set aside the penalty imposed under Section 112(b) of the Customs Act on the appellants due to lack of evidence connecting them to the smuggling of goods. Customs officers seized Chinese origin garlic near the Indo-Nepal border, but none of the drivers implicated the appellants as owners or consignees. Statements indicated a different owner, and further investigations failed to link the appellants to the goods. As a result, the Tribunal ruled in favor of the appellants, overturning the penalty and granting any applicable relief. en-us Fri, 20 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 15:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112901 The Tribunal set aside the penalty imposed under Section 112(b) of the Customs Act on the appellants due to lack of evidence connecting them to the smuggling of goods. Customs officers seized Chinese origin garlic near the Indo-Nepal border, but none of the drivers implicated the appellants as owners or consignees. Statements indicated a different owner, and further investigations failed to link the appellants to the goods. As a result, the Tribunal ruled in favor of the appellants, overturning the penalty and granting any applicable relief. Case-Laws Customs Fri, 20 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112901