https://www.taxtmi.com/caselaws?id=86127 The Tribunal set aside penalties imposed on the Appellant in a gold smuggling case, finding them solely based on an unreliable witness statement without corroborating evidence. Emphasizing the necessity of independent corroboration, the Tribunal ruled in favor of the Appellant, overturning the penalties and directing a refund of a pre-deposit. en-us Thu, 08 Aug 1996 00:00:00 +0530 Wed, 10 Aug 2011 13:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86127 The Tribunal set aside penalties imposed on the Appellant in a gold smuggling case, finding them solely based on an unreliable witness statement without corroborating evidence. Emphasizing the necessity of independent corroboration, the Tribunal ruled in favor of the Appellant, overturning the penalties and directing a refund of a pre-deposit. Case-Laws Customs Thu, 08 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86127