https://www.taxtmi.com/caselaws?id=337257 The Tribunal set aside the penalties imposed on the appellant under sections 112 and 117 of the Customs Act, 1962, due to lack of concrete evidence linking him to the intercepted parcels containing steroids and stimulants. Despite his name being on the parcels, the appellant consistently denied involvement and raised the possibility of his identity being misused for clearance. The Tribunal granted him the benefit of doubt, affirming the confiscation of the goods but allowing the appeal on the grounds of insufficient evidence to impose penalties. en-us Mon, 21 Nov 2016 00:00:00 +0530 Tue, 14 Nov 2017 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337257 The Tribunal set aside the penalties imposed on the appellant under sections 112 and 117 of the Customs Act, 1962, due to lack of concrete evidence linking him to the intercepted parcels containing steroids and stimulants. Despite his name being on the parcels, the appellant consistently denied involvement and raised the possibility of his identity being misused for clearance. The Tribunal granted him the benefit of doubt, affirming the confiscation of the goods but allowing the appeal on the grounds of insufficient evidence to impose penalties. Case-Laws Customs Mon, 21 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337257