https://www.taxtmi.com/caselaws?id=118191 The Appellate Tribunal CESTAT, Mumbai, overturned penalties imposed on appellants under Section 114(1) of the Customs Act for abetting smuggling of prohibited motorcars. The Commissioner's order lacked evidence linking appellants, employees of the Regional Transport Officer, to smuggling activities facilitated by incorrect registration certificates. The Tribunal found one appellant not involved in abetment and deemed penalties on others unjustified. Consequently, penalties were set aside, appeals allowed, and appellants granted relief due to insufficient evidence of their involvement in smuggling. The decision was rendered on 4th April 2006. en-us Tue, 04 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 10:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118191 The Appellate Tribunal CESTAT, Mumbai, overturned penalties imposed on appellants under Section 114(1) of the Customs Act for abetting smuggling of prohibited motorcars. The Commissioner's order lacked evidence linking appellants, employees of the Regional Transport Officer, to smuggling activities facilitated by incorrect registration certificates. The Tribunal found one appellant not involved in abetment and deemed penalties on others unjustified. Consequently, penalties were set aside, appeals allowed, and appellants granted relief due to insufficient evidence of their involvement in smuggling. The decision was rendered on 4th April 2006. Case-Laws Customs Tue, 04 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118191