https://www.taxtmi.com/caselaws?id=73397 The Tribunal upheld the penalty of Rs. 50,000 imposed on the appellant under the Customs Act, 1962, and the Gold (Control) Act, 1968, for his involvement as an abettor in the transportation of contraband gold. The Tribunal found the statements of key witnesses voluntary and credible, with sufficient corroboration from other evidence. It dismissed coercion claims, emphasized the need for corroboration, and affirmed the jurisdiction of the Collector of Customs to impose penalties. The Tribunal distinguished criminal standards of proof, upheld the charge of abetment, and dismissed the appeals, maintaining the penalty due to the gravity of the offense and evidence presented. en-us Thu, 08 Oct 1987 00:00:00 +0530 Tue, 31 May 2011 16:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73397 The Tribunal upheld the penalty of Rs. 50,000 imposed on the appellant under the Customs Act, 1962, and the Gold (Control) Act, 1968, for his involvement as an abettor in the transportation of contraband gold. The Tribunal found the statements of key witnesses voluntary and credible, with sufficient corroboration from other evidence. It dismissed coercion claims, emphasized the need for corroboration, and affirmed the jurisdiction of the Collector of Customs to impose penalties. The Tribunal distinguished criminal standards of proof, upheld the charge of abetment, and dismissed the appeals, maintaining the penalty due to the gravity of the offense and evidence presented. Case-Laws Central Excise Thu, 08 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73397