https://www.taxtmi.com/caselaws?id=94173 The Tribunal upheld the penalty imposed on the Appellant for involvement in a smuggling operation, based on statements of co-accused implicating the Appellant in using a truck for transporting smuggled goods. The Tribunal found the owner's statement linking the Appellant to the offense credible and admissible under Section 108 of the Customs Act. Despite a reduction in the penalty amount from Rs. 1,00,000 to Rs. 10,000 due to the confiscation of the goods, the Tribunal rejected the appeal, emphasizing the balance between the penalty and mitigating circumstances. en-us Sat, 10 Jan 1998 00:00:00 +0530 Sat, 19 Nov 2011 15:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94173 The Tribunal upheld the penalty imposed on the Appellant for involvement in a smuggling operation, based on statements of co-accused implicating the Appellant in using a truck for transporting smuggled goods. The Tribunal found the owner's statement linking the Appellant to the offense credible and admissible under Section 108 of the Customs Act. Despite a reduction in the penalty amount from Rs. 1,00,000 to Rs. 10,000 due to the confiscation of the goods, the Tribunal rejected the appeal, emphasizing the balance between the penalty and mitigating circumstances. Case-Laws Customs Sat, 10 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94173