https://www.taxtmi.com/caselaws?id=92501 Constructive possession was treated as unnecessary for penalty under Section 112(b) of the Customs Act where imported goods were liable to confiscation under Section 111(d) for contravention of prohibition. The Tribunal also treated objections based on the statement of a co-accused or smuggler, and the absence of cross-examination, as matters of evidentiary appreciation rather than independent questions of law. On that approach, no question of law arose from the Tribunal's order, and the reference application was rejected, leaving the penalty view undisturbed. en-us Wed, 29 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 11:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92501 Constructive possession was treated as unnecessary for penalty under Section 112(b) of the Customs Act where imported goods were liable to confiscation under Section 111(d) for contravention of prohibition. The Tribunal also treated objections based on the statement of a co-accused or smuggler, and the absence of cross-examination, as matters of evidentiary appreciation rather than independent questions of law. On that approach, no question of law arose from the Tribunal's order, and the reference application was rejected, leaving the penalty view undisturbed. Case-Laws Customs Wed, 29 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92501