https://www.taxtmi.com/caselaws?id=428279 The Tribunal set aside the penalty imposed on the appellant under Section 112(b) of the Customs Act, 1962, and allowed the appeal, as the evidence did not establish that the appellant had knowledge or reason to believe that the funds provided were used for smuggling gold. en-us Mon, 19 Sep 2022 00:00:00 +0530 Tue, 27 Sep 2022 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428279 The Tribunal set aside the penalty imposed on the appellant under Section 112(b) of the Customs Act, 1962, and allowed the appeal, as the evidence did not establish that the appellant had knowledge or reason to believe that the funds provided were used for smuggling gold. Case-Laws Customs Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428279