https://www.taxtmi.com/caselaws?id=87514 Carrier testimony, corroborated by photographic identification and recovery of the appellant's Dubai contact number, was treated as sufficient to establish involvement in handing over gold bars for consideration and abetment of smuggling for penalty purposes. The customs standard of proof was applied as less stringent than in criminal prosecution, and the surrounding evidence supported liability under the Customs Act. The appellant was therefore held liable to penalty under Section 112, but the personal penalty was reduced from Rs. 1,00,000 to Rs. 10,000. en-us Wed, 05 Mar 1997 00:00:00 +0530 Tue, 06 Sep 2011 15:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87514 Carrier testimony, corroborated by photographic identification and recovery of the appellant's Dubai contact number, was treated as sufficient to establish involvement in handing over gold bars for consideration and abetment of smuggling for penalty purposes. The customs standard of proof was applied as less stringent than in criminal prosecution, and the surrounding evidence supported liability under the Customs Act. The appellant was therefore held liable to penalty under Section 112, but the personal penalty was reduced from Rs. 1,00,000 to Rs. 10,000. Case-Laws Customs Wed, 05 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87514