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2017 (10) TMI 983 - AT - CustomsSmuggling - red sandal - Held that: - in this case only the truck driver has given inculpatory statement that on the instruction of the respondent, the Red Sandal was loaded in the truck but no other evidence is on record to implicate the respondent in the proceedings. Moreover, the person who found to be the owner of Red Sandal, penalty of ₹ 5,00,000/-, has been imposed, whereas on the respondent, the penalty was imposed to the tune of ₹ 50,00,000/- without any reason - appeal dismissed - decided against Revenue.
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