https://www.taxtmi.com/caselaws?id=45680 The High Court allowed the petition, quashing the order imposing a penalty under Section 112 of the Customs Act, 1962. The court found the evidence unreliable and emphasized the necessity of substantial proof to establish liability for customs violations, granting relief to the petitioner. en-us Wed, 10 Feb 1971 00:00:00 +0530 Tue, 13 Jul 2010 12:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45680 The High Court allowed the petition, quashing the order imposing a penalty under Section 112 of the Customs Act, 1962. The court found the evidence unreliable and emphasized the necessity of substantial proof to establish liability for customs violations, granting relief to the petitioner. Case-Laws Customs Wed, 10 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45680