https://www.taxtmi.com/caselaws?id=119036 The Tribunal upheld the charges of smuggling against the appellant, supported by substantial evidence and credible statements. The issuance of the second Show Cause Notice was validated, and the penalties were adjusted to be proportionate to the value of the seized goods. The detailed analysis of the statements and evidence led to a reasoned modification of the penalties imposed on the appellant. en-us Tue, 31 Jan 2006 00:00:00 +0530 Sat, 07 Jul 2012 15:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119036 The Tribunal upheld the charges of smuggling against the appellant, supported by substantial evidence and credible statements. The issuance of the second Show Cause Notice was validated, and the penalties were adjusted to be proportionate to the value of the seized goods. The detailed analysis of the statements and evidence led to a reasoned modification of the penalties imposed on the appellant. Case-Laws Customs Tue, 31 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119036