https://www.taxtmi.com/caselaws?id=48410 Concurrent findings that the respondent had not abetted the smuggling of cars were upheld because the record showed no act or omission linking the respondent to the illegal export. The High Court found the dispute turned entirely on factual appreciation, with no legal error in the Tribunal's order, so no substantial question of law arose under Section 130 of the Customs Act, 1962. On that basis, penalty under Section 114 of the Customs Act, 1962 was not warranted. en-us Tue, 09 Sep 2008 00:00:00 +0530 Wed, 04 Aug 2010 13:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48410 Concurrent findings that the respondent had not abetted the smuggling of cars were upheld because the record showed no act or omission linking the respondent to the illegal export. The High Court found the dispute turned entirely on factual appreciation, with no legal error in the Tribunal's order, so no substantial question of law arose under Section 130 of the Customs Act, 1962. On that basis, penalty under Section 114 of the Customs Act, 1962 was not warranted. Case-Laws Customs Tue, 09 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48410