TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The case involved penalties u/ss 112(a) and 112(b) of the Customs Act for smuggling foreign gold. The tribunal held that statements without cross-examination are inadmissible. The appellant no. 2 wasn't actively involved in smuggling, so penalties were unsustainable. Appellant no. 1's implication lacked evidence and violated section 138B. Both appellants didn't claim gold ownership, so burden of proof u/s 123 didn't apply. Penalties u/ss 112(a) and 112(b) were unsupportable. Thus, penalties on both appellants were set aside, and the appeal was allowed.
TaxTMI 
TaxTMI 
