https://www.taxtmi.com/caselaws?id=50664 The Tribunal set aside the de novo adjudication order involving the confiscation of US Dollars and a scooter, along with penalties under the Customs Act, 1962 and the Foreign Exchange Regulation Act, 1973. The appellant, found carrying US Dollars for illegal export, successfully argued lack of evidence of smuggling or illegal import/export, leading to the conclusion that he was merely a carrier, not the owner. The Tribunal agreed that without concrete proof of illegal activities, the charges under the Customs Act could not be sustained, ultimately resulting in the appeal being allowed with consequential relief to the appellant. en-us Thu, 15 Feb 2001 00:00:00 +0530 Wed, 25 Aug 2010 12:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50664 The Tribunal set aside the de novo adjudication order involving the confiscation of US Dollars and a scooter, along with penalties under the Customs Act, 1962 and the Foreign Exchange Regulation Act, 1973. The appellant, found carrying US Dollars for illegal export, successfully argued lack of evidence of smuggling or illegal import/export, leading to the conclusion that he was merely a carrier, not the owner. The Tribunal agreed that without concrete proof of illegal activities, the charges under the Customs Act could not be sustained, ultimately resulting in the appeal being allowed with consequential relief to the appellant. Case-Laws Customs Thu, 15 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50664