https://www.taxtmi.com/caselaws?id=334121 The Tribunal dismissed Revenue's appeals challenging the failure to impose a redemption fine on confiscated goods due to the goods not being physically available for confiscation. Shri Atul Dalpatram Pandya's appeal against the penalty imposed on him under Section 114(iii) of the Customs Act, 1962, was allowed as there was insufficient evidence linking him to the alleged violations. en-us Fri, 09 Sep 2016 00:00:00 +0530 Thu, 29 Aug 2019 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334121 The Tribunal dismissed Revenue's appeals challenging the failure to impose a redemption fine on confiscated goods due to the goods not being physically available for confiscation. Shri Atul Dalpatram Pandya's appeal against the penalty imposed on him under Section 114(iii) of the Customs Act, 1962, was allowed as there was insufficient evidence linking him to the alleged violations. Case-Laws Customs Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334121