1998 (9) TMI 188 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal against a penalty of Rs. 5.00 lakhs imposed under Section 112 of the Act on the appellant, who was the Bosun of the ship "M.V. Sinar Toba". The Tribunal found insufficient evidence to connect the appellant to the gold found on the ship, leading to the penalty being set aside.