1998 (8) TMI 341 - AT - Customs

Summary

The appeal was against a penalty of Rs. 50,000 imposed under Section 112 of the Customs Act, 1962. The penalty was imposed on the appellant for being concerned with 57 packages of smuggled goods, but it was found that there was no evidence linking the appellant to the smuggled goods. The appeal was allowed, and the impugned order was set aside.