https://www.taxtmi.com/caselaws?id=82477 The Tribunal upheld the seizure and mahazar documentation, deemed the inculpatory statements voluntary, dismissed coercion and confinement allegations, exonerated appellants under Section 114, and confirmed penalties under Section 112 with modifications. The penalty was reduced for most appellants due to job loss, except for one whose penalty was set at Rs. 100. The appeals were mostly dismissed, with the Tribunal finding insufficient evidence to penalize under Section 114 but upholding penalties under Section 112. en-us Mon, 30 Nov 1992 00:00:00 +0530 Tue, 05 Jul 2011 13:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82477 The Tribunal upheld the seizure and mahazar documentation, deemed the inculpatory statements voluntary, dismissed coercion and confinement allegations, exonerated appellants under Section 114, and confirmed penalties under Section 112 with modifications. The penalty was reduced for most appellants due to job loss, except for one whose penalty was set at Rs. 100. The appeals were mostly dismissed, with the Tribunal finding insufficient evidence to penalize under Section 114 but upholding penalties under Section 112. Case-Laws Customs Mon, 30 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82477