https://www.taxtmi.com/highlights?id=45502 Levy of Penalty based on statements - Smuggling - The appellant is neither the owner nor the exporter of the goods also. There is no direct evidence that the appellant had handled or had rendered any positive act for the smuggling of goods out of India. - No penalty. en-us Fri, 29 Mar 2019 08:28:02 +0530 Fri, 29 Mar 2019 08:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45502 Levy of Penalty based on statements - Smuggling - The appellant is neither the owner nor the exporter of the goods also. There is no direct evidence that the appellant had handled or had rendered any positive act for the smuggling of goods out of India. - No penalty. Highlights Customs Fri, 29 Mar 2019 08:28:02 +0530 https://www.taxtmi.com/highlights?id=45502