https://www.taxtmi.com/caselaws?id=117053 The judge set aside the penalty imposed on the traders in MS Scrap, finding no concrete evidence linking them to the smuggling of contraband goods. The judge emphasized the importance of proving direct involvement for penalty imposition under Section 112 of the Customs Act. The judgment allowed the appeal, ordered the confiscation of misprint sheets and scrap to be set aside, and underscored the necessity of concrete evidence to establish liability for penalties under the Customs Act. en-us Wed, 30 Nov 2005 00:00:00 +0530 Tue, 19 Jun 2012 18:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117053 The judge set aside the penalty imposed on the traders in MS Scrap, finding no concrete evidence linking them to the smuggling of contraband goods. The judge emphasized the importance of proving direct involvement for penalty imposition under Section 112 of the Customs Act. The judgment allowed the appeal, ordered the confiscation of misprint sheets and scrap to be set aside, and underscored the necessity of concrete evidence to establish liability for penalties under the Customs Act. Case-Laws Central Excise Wed, 30 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117053