https://www.taxtmi.com/caselaws?id=113220 The Tribunal overturned a penalty of Rs. 30,000 imposed on the appellant by the Deputy Commissioner of Customs. The penalty was based solely on statements of a co-accused without independent corroboration or incriminating evidence found during a search of the appellant's premises. The Tribunal emphasized the lack of concrete proof linking the appellant to alleged smuggling activities and concluded that the penalty was unsustainable. The decision highlighted the reliance on assumptions and lack of reliable evidence in imposing the penalty, ultimately ruling in favor of the appellant and setting aside the penalty. en-us Wed, 12 Nov 2003 00:00:00 +0530 Fri, 04 May 2012 13:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113220 The Tribunal overturned a penalty of Rs. 30,000 imposed on the appellant by the Deputy Commissioner of Customs. The penalty was based solely on statements of a co-accused without independent corroboration or incriminating evidence found during a search of the appellant's premises. The Tribunal emphasized the lack of concrete proof linking the appellant to alleged smuggling activities and concluded that the penalty was unsustainable. The decision highlighted the reliance on assumptions and lack of reliable evidence in imposing the penalty, ultimately ruling in favor of the appellant and setting aside the penalty. Case-Laws Customs Wed, 12 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113220