https://www.taxtmi.com/caselaws?id=184076 The tribunal set aside the penalties imposed on the appellants Mahender Goyal, Vijay Saxena, and Arvind Kumar under the Customs Act, 1962. Insufficient evidence and lack of corroboration led to the overturning of the penalties, with the tribunal emphasizing the necessity for concrete evidence to establish liability. The judgment differentiated between the appellants, exonerating one due to the absence of evidence connecting them to the seized goods. Consequently, the penalties were revoked, and the appeals were allowed, providing relief to the appellants based on the inadequacy of evidence and uncorroborated statements. en-us Fri, 16 Feb 2001 00:00:00 +0530 Tue, 22 Nov 2016 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184076 The tribunal set aside the penalties imposed on the appellants Mahender Goyal, Vijay Saxena, and Arvind Kumar under the Customs Act, 1962. Insufficient evidence and lack of corroboration led to the overturning of the penalties, with the tribunal emphasizing the necessity for concrete evidence to establish liability. The judgment differentiated between the appellants, exonerating one due to the absence of evidence connecting them to the seized goods. Consequently, the penalties were revoked, and the appeals were allowed, providing relief to the appellants based on the inadequacy of evidence and uncorroborated statements. Case-Laws Customs Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184076