https://www.taxtmi.com/caselaws?id=51575 The Tribunal allowed the appeal of Patel on Board Courier Service and Mukesh Patel, overturning the Commissioner of Customs' decision to confiscate goods and impose penalties. The judgment highlighted the lack of substantial evidence against the courier company and Mukesh Patel, emphasizing that penalties can only be imposed when direct involvement is proven. Previous cases showed that employees, not the companies themselves, were engaged in clandestine activities. The decision granted consequential relief to Patel on Board Courier and Mukesh Patel due to insufficient evidence linking them to the seized goods. en-us Fri, 20 Sep 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51575 The Tribunal allowed the appeal of Patel on Board Courier Service and Mukesh Patel, overturning the Commissioner of Customs' decision to confiscate goods and impose penalties. The judgment highlighted the lack of substantial evidence against the courier company and Mukesh Patel, emphasizing that penalties can only be imposed when direct involvement is proven. Previous cases showed that employees, not the companies themselves, were engaged in clandestine activities. The decision granted consequential relief to Patel on Board Courier and Mukesh Patel due to insufficient evidence linking them to the seized goods. Case-Laws Customs Fri, 20 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51575