https://www.taxtmi.com/caselaws?id=53349 The Tribunal allowed the appeal, concluding that the penalty of Rs. 15,000 imposed on the appellant under Section 112(b) of the Customs Act was unjustified due to insufficient evidence of involvement with the goods subject to confiscation. The Tribunal emphasized the necessity of demonstrating the appellant's connection to the goods liable for confiscation under Section 111(j). Consequently, the penalty was deemed unsustainable, and the appellant was granted consequential relief. en-us Thu, 26 Aug 2004 00:00:00 +0530 Sat, 08 Jun 2024 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53349 The Tribunal allowed the appeal, concluding that the penalty of Rs. 15,000 imposed on the appellant under Section 112(b) of the Customs Act was unjustified due to insufficient evidence of involvement with the goods subject to confiscation. The Tribunal emphasized the necessity of demonstrating the appellant's connection to the goods liable for confiscation under Section 111(j). Consequently, the penalty was deemed unsustainable, and the appellant was granted consequential relief. Case-Laws Customs Thu, 26 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53349