No Penalty u/s 112(a) of Customs Act Due to Lack of Evidence in Tyre Smuggling Case.

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....Penalty u/s 112 (a) of Customs Act, 1962 - Smuggling - In the absence of anything to indicate that appellant played any role in importing tyres in the guise of chappals, the provisions of Section 112 (a) of Customs Act, 1962 are not attracted....