https://www.taxtmi.com/caselaws?id=422554 The court set aside the impugned order imposing a penalty under Section 114(i) of the Customs Act, 1962, on the petitioner, a small-time agriculturist. Despite owning the premises where turtles/tortoises were found, the court found no clear evidence of active involvement in illegal activities. The penalty was deemed disproportionate, and the case was remitted for fresh orders to determine the petitioner's actual abetment in the offense. Other co-noticees' appeals remained unaffected, ensuring an independent review by the Tribunal. The writ petition was partly allowed without costs, and related petitions were closed. en-us Thu, 24 Mar 2022 00:00:00 +0530 Tue, 17 May 2022 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422554 The court set aside the impugned order imposing a penalty under Section 114(i) of the Customs Act, 1962, on the petitioner, a small-time agriculturist. Despite owning the premises where turtles/tortoises were found, the court found no clear evidence of active involvement in illegal activities. The penalty was deemed disproportionate, and the case was remitted for fresh orders to determine the petitioner's actual abetment in the offense. Other co-noticees' appeals remained unaffected, ensuring an independent review by the Tribunal. The writ petition was partly allowed without costs, and related petitions were closed. Case-Laws Customs Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422554