https://www.taxtmi.com/caselaws?id=250176 The Tribunal upheld the penalty imposed on the appellant under Section 114(i) of the Customs Act, 1962, dismissing the appeal. The appellant's awareness of the contraband nature of goods found on the vessel, supported by statements and lack of retraction, led to the conclusion that the penalty was justified. The Tribunal found the appellant's involvement in smuggling activities established, affirming the penalty and dismissing the appeal. en-us Fri, 27 Jun 2014 00:00:00 +0530 Tue, 05 Aug 2014 01:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250176 The Tribunal upheld the penalty imposed on the appellant under Section 114(i) of the Customs Act, 1962, dismissing the appeal. The appellant's awareness of the contraband nature of goods found on the vessel, supported by statements and lack of retraction, led to the conclusion that the penalty was justified. The Tribunal found the appellant's involvement in smuggling activities established, affirming the penalty and dismissing the appeal. Case-Laws Customs Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250176