https://www.taxtmi.com/caselaws?id=43146 The High Court quashed the Tribunal's order and instructed the Tribunal to refer questions of law regarding the imposition of penalties under the Customs Act for further examination. The Court emphasized the need to prove the possessor's knowledge or belief regarding the confiscated items to establish liability. en-us Mon, 05 Aug 1991 00:00:00 +0530 Wed, 16 Jun 2010 13:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43146 The High Court quashed the Tribunal's order and instructed the Tribunal to refer questions of law regarding the imposition of penalties under the Customs Act for further examination. The Court emphasized the need to prove the possessor's knowledge or belief regarding the confiscated items to establish liability. Case-Laws Customs Mon, 05 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43146