https://www.taxtmi.com/caselaws?id=73995 The tribunal upheld the Additional Collector's decision to draw adverse inferences from circumstances indicating the appellant's knowledge and involvement in contraband activities. It also found reliance on the statement of a co-accused justified, citing corroborative evidence supporting the prior knowledge claim. Additionally, the tribunal clarified that departmental authorities are not bound by criminal court acquittals and can independently adjudicate based on available evidence. Consequently, the appeal was dismissed, affirming the penalty imposed on the appellant and the confiscation of his scooter used in transporting contraband. en-us Thu, 14 Jul 1988 00:00:00 +0530 Sat, 04 Jun 2011 18:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73995 The tribunal upheld the Additional Collector's decision to draw adverse inferences from circumstances indicating the appellant's knowledge and involvement in contraband activities. It also found reliance on the statement of a co-accused justified, citing corroborative evidence supporting the prior knowledge claim. Additionally, the tribunal clarified that departmental authorities are not bound by criminal court acquittals and can independently adjudicate based on available evidence. Consequently, the appeal was dismissed, affirming the penalty imposed on the appellant and the confiscation of his scooter used in transporting contraband. Case-Laws Customs Thu, 14 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73995