https://www.taxtmi.com/caselaws?id=116647 The Tribunal set aside the penalty imposed on the appellant under Section 112 of the Customs Act for alleged involvement in smuggling edible oil. Despite the phone number link to the appellant's factory, the lack of concrete evidence connecting them to the smuggling activity led to the ruling in favor of the appellant. The Tribunal found that the appellant's association with a known dealer and the phone number mention were insufficient to establish liability for the penalty, ultimately allowing the appeal. en-us Tue, 25 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 14:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116647 The Tribunal set aside the penalty imposed on the appellant under Section 112 of the Customs Act for alleged involvement in smuggling edible oil. Despite the phone number link to the appellant's factory, the lack of concrete evidence connecting them to the smuggling activity led to the ruling in favor of the appellant. The Tribunal found that the appellant's association with a known dealer and the phone number mention were insufficient to establish liability for the penalty, ultimately allowing the appeal. Case-Laws Central Excise Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116647