https://www.taxtmi.com/caselaws?id=172849 The Tribunal concluded that there was insufficient evidence to connect the respondent with the offense for penalty under Section 112 of the Customs Act. It was found that the appellant had not purchased any license from a specific individual and provided evidence of a high seas sale contract instead. The Tribunal determined that the fraud related to advance licenses was carried out by other individuals, and there was no connivance between the appellant and those involved in the fraudulent activities. As a result, the appeal was dismissed due to the lack of evidence linking the respondent to the offense. en-us Tue, 10 Apr 2007 00:00:00 +0530 Wed, 02 Sep 2015 14:51:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172849 The Tribunal concluded that there was insufficient evidence to connect the respondent with the offense for penalty under Section 112 of the Customs Act. It was found that the appellant had not purchased any license from a specific individual and provided evidence of a high seas sale contract instead. The Tribunal determined that the fraud related to advance licenses was carried out by other individuals, and there was no connivance between the appellant and those involved in the fraudulent activities. As a result, the appeal was dismissed due to the lack of evidence linking the respondent to the offense. Case-Laws Customs Tue, 10 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172849