1999 (9) TMI 324 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi considered points of law regarding the reliability of evidence, constructive possession of goods, and imposition of penalty under Section 112(b) of the Act. The Tribunal held that constructive possession is not essential for penalty imposition and that penalty can be imposed based on evidence evaluation. The reference petition was rejected as no point of law arose from the Tribunal's order.