https://www.taxtmi.com/caselaws?id=410664 The Tribunal set aside the penalty imposed on a Customs Cargo Service Provider for alleged violations related to attempted smuggling of glass beads. The Tribunal found that there were no allegations of the appellant's involvement in the smuggling attempt or breach of security regulations. Emphasizing the lack of evidence linking the appellant to unauthorized access or abetting the smuggling, the Tribunal allowed the appeal, highlighting the importance of specific allegations and clear evidence in establishing liability for regulatory violations in customs areas. en-us Thu, 05 Aug 2021 00:00:00 +0530 Fri, 06 Aug 2021 09:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410664 The Tribunal set aside the penalty imposed on a Customs Cargo Service Provider for alleged violations related to attempted smuggling of glass beads. The Tribunal found that there were no allegations of the appellant's involvement in the smuggling attempt or breach of security regulations. Emphasizing the lack of evidence linking the appellant to unauthorized access or abetting the smuggling, the Tribunal allowed the appeal, highlighting the importance of specific allegations and clear evidence in establishing liability for regulatory violations in customs areas. Case-Laws Customs Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410664