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Issues:
Imposition of personal penalty on the appellant under Section 112 of the Customs Act for abetting smuggling activities. Analysis: The appellant, a student, was penalized for allegedly assisting a person in smuggling hashish across the border. The Customs authorities imposed a personal penalty of Rs. 50,000 on the appellant based on the belief that she abetted the smuggling activities. The appellant's counsel argued that the appellant was not aware of the hashish being carried by the person she was associated with. The appellant's innocence was supported by statements made by the person caught with the hashish, indicating that the appellant had no knowledge of the illegal activities. The Customs authorities contended that the appellant must have been aware of the smuggling activities since she interacted with the person involved and went to receive him at the border. However, the appellant consistently maintained that she had no knowledge of the hashish being carried by her friend. The authorities believed that the appellant's admission of talking to the person involved and going to the border to receive him indicated her involvement in the smuggling. The tribunal analyzed the evidence and found that the appellant was not complicit in the smuggling activities. The tribunal noted that the appellant was a young student who was misled by the person involved in the smuggling. The tribunal concluded that there was no evidence to suggest that the appellant knowingly abetted the smuggling. Therefore, the tribunal set aside the personal penalty imposed on the appellant, ruling in favor of the appellant and granting her consequential relief. In conclusion, the tribunal's judgment overturned the imposition of the personal penalty on the appellant, emphasizing the lack of evidence to prove her involvement in the smuggling activities. The tribunal highlighted the appellant's innocence and vulnerability as a young student, ultimately ruling in her favor and providing relief by setting aside the penalty.
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