https://www.taxtmi.com/caselaws?id=54874 The tribunal allowed the appeal, setting aside the penalties imposed on the appellants due to their acquittal by the criminal court on the same facts and evidence. The tribunal found the confiscation of the vessel unsustainable, as there was no evidence of knowledge of smuggling by the company or its agents. The penalties were annulled, recognizing the criminal court's acquittal on merits. en-us Tue, 13 Sep 2005 00:00:00 +0530 Sat, 13 Apr 2024 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54874 The tribunal allowed the appeal, setting aside the penalties imposed on the appellants due to their acquittal by the criminal court on the same facts and evidence. The tribunal found the confiscation of the vessel unsustainable, as there was no evidence of knowledge of smuggling by the company or its agents. The penalties were annulled, recognizing the criminal court's acquittal on merits. Case-Laws Customs Tue, 13 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54874