2002 (4) TMI 778 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai overturned a penalty imposed under Section 112 of the Customs Act, 1962 on the appellant due to lack of sufficient evidence linking him to smuggling activities. The tribunal found that past suspicious conduct and detention under COFEPOSA were not justifiable reasons for imposing the penalty. The penalty was set aside, and the appeal was allowed.