https://www.taxtmi.com/caselaws?id=84371 The Tribunal upheld the penalty imposed on the first appellant, a Port Trust employee, under section 112(a) of the Customs Act for aiding in unauthorized import and attempted smuggling. The first appellant's defense of coercion was rejected, and the penalty of Rs. 2,500 was deemed appropriate. However, the penalty imposed on the second appellant, a cooper, was overturned due to lack of substantial evidence linking him to the unlawful activities, emphasizing the importance of clear evidence in customs violation cases. en-us Fri, 23 Dec 1994 00:00:00 +0530 Thu, 21 Jul 2011 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84371 The Tribunal upheld the penalty imposed on the first appellant, a Port Trust employee, under section 112(a) of the Customs Act for aiding in unauthorized import and attempted smuggling. The first appellant's defense of coercion was rejected, and the penalty of Rs. 2,500 was deemed appropriate. However, the penalty imposed on the second appellant, a cooper, was overturned due to lack of substantial evidence linking him to the unlawful activities, emphasizing the importance of clear evidence in customs violation cases. Case-Laws Customs Fri, 23 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84371