https://www.taxtmi.com/caselaws?id=794585 A penalty cannot be sustained in full where the record does not establish a fully proved contravention attributable to the noticee, even if the goods were intercepted before reaching the alleged recipient. The tribunal noted that the appellant failed to cooperate with repeated summonses and did not appear to record a statement, which justified some penal consequence. The original penalty was therefore reduced to a commensurate amount, and the reduced penalty remained payable. en-us Thu, 02 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794585 A penalty cannot be sustained in full where the record does not establish a fully proved contravention attributable to the noticee, even if the goods were intercepted before reaching the alleged recipient. The tribunal noted that the appellant failed to cooperate with repeated summonses and did not appear to record a statement, which justified some penal consequence. The original penalty was therefore reduced to a commensurate amount, and the reduced penalty remained payable. Case-Laws Customs Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794585