Appellant Cleared of Smuggling Charges Due to Lack of Evidence; No Penalty Imposed for Non-Exporter Involvement.

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Full Text of the Document

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....Levy of Penalty based on statements - Smuggling - The appellant is neither the owner nor the exporter of the goods also. There is no direct evidence that the appellant had handled or had rendered any positive act for the smuggling of goods out of India. - No penalty.....