1990 (7) TMI 249 - AT - Customs

Summary

The appeal was against the imposition of a personal penalty of Rs. 11,000 on the Chief Engineer of a vessel for the attempted smuggling of contraband goods. The Addl. Collector found joint involvement of the entire crew but stated that the Chief Engineer was not directly involved. The Tribunal set aside the penalty as it was based on a misconception of law. The appeal was allowed.