https://www.taxtmi.com/caselaws?id=788176 Penalty under Section 112(1) of the Customs Act was held unsustainable where the record showed a finance-cum-sale agreement and a statement that the vehicle had been sold or hired to another person who had actual control over its transportation. The revenue did not produce corroborative evidence linking the appellant to loading, unloading, transportation, change of number plates, or the smuggled goods themselves. On that unsubstantiated record, the penalty was set aside. en-us Fri, 13 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788176 Penalty under Section 112(1) of the Customs Act was held unsustainable where the record showed a finance-cum-sale agreement and a statement that the vehicle had been sold or hired to another person who had actual control over its transportation. The revenue did not produce corroborative evidence linking the appellant to loading, unloading, transportation, change of number plates, or the smuggled goods themselves. On that unsubstantiated record, the penalty was set aside. Case-Laws Customs Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788176