2009 (2) TMI 636 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai disposed of two appeals challenging penalties imposed under Section 112(b) of the Customs Act, 1962. The penalties were imposed for transporting smuggled ball bearings without proper documentation. The tribunal found that there was insufficient evidence to prove the appellants had knowledge of the smuggling, so the penalties were set aside and the appeals were allowed.