https://www.taxtmi.com/caselaws?id=340615 The Tribunal allowed the appeal, setting aside the penalty imposed on the appellant under section 112(b) of the Customs Act, 1962, due to insufficient evidence linking the appellant to the confiscated goods. The jurisdictional issue did not hinder the Tribunal from addressing the substantive matter, and the decision was based on a thorough analysis of legal precedents and the specific circumstances of the case. en-us Tue, 21 Feb 2017 00:00:00 +0530 Fri, 24 Mar 2017 07:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340615 The Tribunal allowed the appeal, setting aside the penalty imposed on the appellant under section 112(b) of the Customs Act, 1962, due to insufficient evidence linking the appellant to the confiscated goods. The jurisdictional issue did not hinder the Tribunal from addressing the substantive matter, and the decision was based on a thorough analysis of legal precedents and the specific circumstances of the case. Case-Laws Customs Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340615