2003 (8) TMI 276 - AT - Customs

Summary

The appeal was against a penalty imposed on V. Rama Rao, a Director of P.J. Pipes and Vessels Ltd., for importing goods without paying duty. The Tribunal found that Rao was not aware of the diversion of goods and set aside the penalty, as there was no evidence of his involvement. The appeal was allowed, and the impugned order was set aside.