https://www.taxtmi.com/caselaws?id=94724 The tribunal set aside the penalty imposed on the appellant under Sections 112(a) and (b) of the Customs Act, citing insufficient evidence to support the penalty. The tribunal emphasized the importance of corroborative evidence and questioned the validity of the retracted statement in customs cases. The appeal was allowed with consequential relief according to law. en-us Sat, 06 May 2000 00:00:00 +0530 Sat, 03 Dec 2011 12:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94724 The tribunal set aside the penalty imposed on the appellant under Sections 112(a) and (b) of the Customs Act, citing insufficient evidence to support the penalty. The tribunal emphasized the importance of corroborative evidence and questioned the validity of the retracted statement in customs cases. The appeal was allowed with consequential relief according to law. Case-Laws Customs Sat, 06 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94724