https://www.taxtmi.com/caselaws?id=392320 The Tribunal dismissed the appeal, ruling that the Appellant was not liable for penalties under Section 114 of the Customs Act. The judgment emphasized the necessity of concrete evidence linking the Appellant's actions to the alleged offense of smuggling, highlighting the lack of proof of knowledge or involvement in the illegal activities. The decision underscored the importance of establishing a direct connection between the accused party's conduct and the offense to impose penalties under the Customs Act. en-us Wed, 15 Jan 2020 00:00:00 +0530 Tue, 18 Feb 2020 11:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392320 The Tribunal dismissed the appeal, ruling that the Appellant was not liable for penalties under Section 114 of the Customs Act. The judgment emphasized the necessity of concrete evidence linking the Appellant's actions to the alleged offense of smuggling, highlighting the lack of proof of knowledge or involvement in the illegal activities. The decision underscored the importance of establishing a direct connection between the accused party's conduct and the offense to impose penalties under the Customs Act. Case-Laws Customs Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392320