https://www.taxtmi.com/caselaws?id=233664 The Tribunal upheld the penalty imposed on the first appellant for his involvement in illegal importation, dismissing his appeal. It also upheld the penalty for the second appellant but reduced it due to his role as a carrier and personal circumstances. The redemption fine was maintained, considering the repeated nature of the contraband imports. The Tribunal allowed the clearance of genuine baggage items for the second appellant. The judgment extensively analyzed the legality of seizure, individual involvements, and penalty considerations, based on evidence and legal principles presented. en-us Mon, 25 Jun 2012 00:00:00 +0530 Fri, 10 May 2013 13:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233664 The Tribunal upheld the penalty imposed on the first appellant for his involvement in illegal importation, dismissing his appeal. It also upheld the penalty for the second appellant but reduced it due to his role as a carrier and personal circumstances. The redemption fine was maintained, considering the repeated nature of the contraband imports. The Tribunal allowed the clearance of genuine baggage items for the second appellant. The judgment extensively analyzed the legality of seizure, individual involvements, and penalty considerations, based on evidence and legal principles presented. Case-Laws Customs Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233664