1997 (1) TMI 277 - AT - Customs

Summary

The appeal was filed against a personal penalty of Rs. 20 Lakhs under Section 114(i) of the Customs Act. The appellant was accused of abetting smuggling of currency, but the evidence did not prove abetment in taking the currency out of India. The Tribunal found no case against the appellant and set aside the penalty order. The appeal was allowed.