https://www.taxtmi.com/caselaws?id=80379 The Tribunal upheld penalties for Raj Kishore Gupta, Raghunandan Jalan, and O.P. Jalan under the Customs Act and Gold (Control) Act, citing adequate evidence. However, Vinod Bansal's penalty was overturned due to insufficient evidence linking him to smuggling activities. The Tribunal clarified the admissibility of retracted statements supported by other evidence and affirmed the jurisdiction of the Collector of Customs, New Delhi, based on the location of seizure and apprehension. en-us Mon, 30 Oct 1989 00:00:00 +0530 Thu, 16 Jun 2011 14:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80379 The Tribunal upheld penalties for Raj Kishore Gupta, Raghunandan Jalan, and O.P. Jalan under the Customs Act and Gold (Control) Act, citing adequate evidence. However, Vinod Bansal's penalty was overturned due to insufficient evidence linking him to smuggling activities. The Tribunal clarified the admissibility of retracted statements supported by other evidence and affirmed the jurisdiction of the Collector of Customs, New Delhi, based on the location of seizure and apprehension. Case-Laws Customs Mon, 30 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80379