https://www.taxtmi.com/caselaws?id=269413 The tribunal set aside the penalty of Rs. 20 lakh imposed by the Commissioner of Customs on the appellant, ruling that there was insufficient evidence linking the appellant to the imported goods. The appellant's lack of direct involvement in the importation process, absence of concrete proof, and reliance on circumstantial evidence led to the decision to allow the appeal and overturn the penalty. The tribunal emphasized the necessity of clear evidence and established legal principles in penalty imposition cases under the Customs Act, aligning with previous case law precedents. en-us Fri, 09 Oct 2015 00:00:00 +0530 Sun, 13 Dec 2015 22:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269413 The tribunal set aside the penalty of Rs. 20 lakh imposed by the Commissioner of Customs on the appellant, ruling that there was insufficient evidence linking the appellant to the imported goods. The appellant's lack of direct involvement in the importation process, absence of concrete proof, and reliance on circumstantial evidence led to the decision to allow the appeal and overturn the penalty. The tribunal emphasized the necessity of clear evidence and established legal principles in penalty imposition cases under the Customs Act, aligning with previous case law precedents. Case-Laws Customs Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269413