https://www.taxtmi.com/caselaws?id=349828 The appeal filed by the Revenue against the penalty reduction from Rs. 50,00,000 to Rs. 2,00,000 for smuggling Red Sandal was dismissed. The court upheld the decision to reduce the penalty, citing the lack of concrete evidence beyond the truck driver's statement implicating the respondent. The judgment emphasized the necessity of substantial evidence and clear delineation of roles in determining penalties in smuggling cases. en-us Tue, 12 Sep 2017 00:00:00 +0530 Thu, 26 Oct 2017 08:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349828 The appeal filed by the Revenue against the penalty reduction from Rs. 50,00,000 to Rs. 2,00,000 for smuggling Red Sandal was dismissed. The court upheld the decision to reduce the penalty, citing the lack of concrete evidence beyond the truck driver's statement implicating the respondent. The judgment emphasized the necessity of substantial evidence and clear delineation of roles in determining penalties in smuggling cases. Case-Laws Customs Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349828