https://www.taxtmi.com/caselaws?id=80891 The tribunal found insufficient evidence to establish one appellant's involvement in smuggling, setting aside the penalty. For the other appellant, lack of independent corroboration of confessional statements led to the conclusion that the department failed to prove guilt. Consequently, the penalties imposed under Section 112 of the Customs Act were set aside for both appellants. en-us Mon, 10 Sep 1990 00:00:00 +0530 Tue, 21 Jun 2011 11:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80891 The tribunal found insufficient evidence to establish one appellant's involvement in smuggling, setting aside the penalty. For the other appellant, lack of independent corroboration of confessional statements led to the conclusion that the department failed to prove guilt. Consequently, the penalties imposed under Section 112 of the Customs Act were set aside for both appellants. Case-Laws Customs Mon, 10 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80891