https://www.taxtmi.com/caselaws?id=115919 The appellate tribunal upheld charges against Babu in a case involving smuggling of foreign currency, reducing his penalty from Rs. 5.00 lakhs to Rs. 2.00 lakhs due to insufficient evidence establishing him as the mastermind. The tribunal found substantial evidence linking Babu to the intercepted passenger and the smuggling operation, disposing of the appeal with the revised penalty amount. en-us Tue, 08 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 16:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115919 The appellate tribunal upheld charges against Babu in a case involving smuggling of foreign currency, reducing his penalty from Rs. 5.00 lakhs to Rs. 2.00 lakhs due to insufficient evidence establishing him as the mastermind. The tribunal found substantial evidence linking Babu to the intercepted passenger and the smuggling operation, disposing of the appeal with the revised penalty amount. Case-Laws Customs Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115919