https://www.taxtmi.com/caselaws?id=93039 The Tribunal found Tane Rao Singh and Allar Khan guilty of smuggling based on their incriminating statements, reducing their penalties to Rs. 1,50,000 each due to coercion claims. Gobind Lal, not present during the gold recovery, had no evidence linking him to smuggling, leading to the penalty being set aside. The judgment underscores the significance of Sec. 108 statements as substantive evidence, the role of co-noticees in establishing connections, and the consideration of circumstances in penalty determination. en-us Fri, 27 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 18:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93039 The Tribunal found Tane Rao Singh and Allar Khan guilty of smuggling based on their incriminating statements, reducing their penalties to Rs. 1,50,000 each due to coercion claims. Gobind Lal, not present during the gold recovery, had no evidence linking him to smuggling, leading to the penalty being set aside. The judgment underscores the significance of Sec. 108 statements as substantive evidence, the role of co-noticees in establishing connections, and the consideration of circumstances in penalty determination. Case-Laws Customs Fri, 27 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93039