https://www.taxtmi.com/caselaws?id=82382 Penal liability under customs law can be sustained on a coherent chain of corroborated statements and surrounding circumstances even where no contraband is recovered from the person concerned; on that basis, penalty under Section 112 of the Customs Act was upheld. The accompanying penalty under Section 74 of the Gold (Control) Act was considered capable of moderation because that enactment had been repealed, and the penalty was reduced on equitable considerations. The note also reflects that minor discrepancies in witness statements will not displace the overall evidentiary picture where independent intermediaries and surrounding facts support involvement in transportation and recovery arrangements. en-us Sat, 19 Sep 1992 00:00:00 +0530 Mon, 04 Jul 2011 16:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82382 Penal liability under customs law can be sustained on a coherent chain of corroborated statements and surrounding circumstances even where no contraband is recovered from the person concerned; on that basis, penalty under Section 112 of the Customs Act was upheld. The accompanying penalty under Section 74 of the Gold (Control) Act was considered capable of moderation because that enactment had been repealed, and the penalty was reduced on equitable considerations. The note also reflects that minor discrepancies in witness statements will not displace the overall evidentiary picture where independent intermediaries and surrounding facts support involvement in transportation and recovery arrangements. Case-Laws Customs Sat, 19 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82382