https://www.taxtmi.com/caselaws?id=339050 The Tribunal allowed the appeal filed by the appellant, finding that the penalty imposed under Section 112 of the Customs Act, 1962 was not justified. The Tribunal considered the lack of knowledge on the part of the driver regarding the foreign origin of the betel nuts, which were found to lack any foreign markings and had not crossed any international border. As there was no evidence linking the betel nuts to Nepal, the Tribunal concluded that the appellant could not be penalized under Section 112. en-us Mon, 25 Jul 2016 00:00:00 +0530 Sat, 18 Feb 2017 11:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339050 The Tribunal allowed the appeal filed by the appellant, finding that the penalty imposed under Section 112 of the Customs Act, 1962 was not justified. The Tribunal considered the lack of knowledge on the part of the driver regarding the foreign origin of the betel nuts, which were found to lack any foreign markings and had not crossed any international border. As there was no evidence linking the betel nuts to Nepal, the Tribunal concluded that the appellant could not be penalized under Section 112. Case-Laws Customs Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339050