https://www.taxtmi.com/caselaws?id=3966 The Tribunal set aside a penalty imposed under Section 112 of the Customs Act on the appellant for alleged involvement in storing smuggled goods in a rented godown. Despite the seized goods being found in the godown rented by the appellant, the Tribunal found no direct or indirect evidence linking the appellant to the smuggled goods. Emphasizing that penalty cannot be imposed solely based on renting premises, the Tribunal allowed the appeal, as the appellant provided a genuine rent agreement and lacked proof of knowledge or involvement in the smuggling activities. en-us Thu, 01 Nov 2007 00:00:00 +0530 Tue, 13 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3966 The Tribunal set aside a penalty imposed under Section 112 of the Customs Act on the appellant for alleged involvement in storing smuggled goods in a rented godown. Despite the seized goods being found in the godown rented by the appellant, the Tribunal found no direct or indirect evidence linking the appellant to the smuggled goods. Emphasizing that penalty cannot be imposed solely based on renting premises, the Tribunal allowed the appeal, as the appellant provided a genuine rent agreement and lacked proof of knowledge or involvement in the smuggling activities. Case-Laws Customs Thu, 01 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3966