https://www.taxtmi.com/caselaws?id=261022 The Tribunal set aside the penalty imposed on the appellant, M/s Freight Connection India Pvt. Ltd., under Sections 114(i), 114(iii), and 117 of the Customs Act, 1962. The Tribunal found that the case relied on assumptions and presumptions, as the main accused and the confiscated goods were not present. Referring to precedent judgments, the Tribunal concluded that no grounds existed for penalizing the appellant, emphasizing the need for concrete evidence. The appeal was allowed, granting the appellant relief as per the law. en-us Tue, 09 Jun 2015 00:00:00 +0530 Mon, 09 May 2016 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261022 The Tribunal set aside the penalty imposed on the appellant, M/s Freight Connection India Pvt. Ltd., under Sections 114(i), 114(iii), and 117 of the Customs Act, 1962. The Tribunal found that the case relied on assumptions and presumptions, as the main accused and the confiscated goods were not present. Referring to precedent judgments, the Tribunal concluded that no grounds existed for penalizing the appellant, emphasizing the need for concrete evidence. The appeal was allowed, granting the appellant relief as per the law. Case-Laws Customs Tue, 09 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261022