https://www.taxtmi.com/caselaws?id=429406 The appellate tribunal set aside the penalty imposed on the appellant under Section 112(b) of the Customs Act, 1962, due to insufficient evidence linking them to the alleged illegal activities. The judgment emphasized the importance of concrete proof and establishing a direct connection between the accused party's actions and the violations under the Customs Act. The appellant was exonerated from penal action, as doubts were raised regarding their involvement, and key witnesses denied knowledge of their participation. Ultimately, the penalty was deemed arbitrary and unsustainable, leading to the appeal being allowed in favor of the appellant. en-us Wed, 26 Oct 2022 00:00:00 +0530 Fri, 28 Oct 2022 09:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429406 The appellate tribunal set aside the penalty imposed on the appellant under Section 112(b) of the Customs Act, 1962, due to insufficient evidence linking them to the alleged illegal activities. The judgment emphasized the importance of concrete proof and establishing a direct connection between the accused party's actions and the violations under the Customs Act. The appellant was exonerated from penal action, as doubts were raised regarding their involvement, and key witnesses denied knowledge of their participation. Ultimately, the penalty was deemed arbitrary and unsustainable, leading to the appeal being allowed in favor of the appellant. Case-Laws Customs Wed, 26 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429406