https://www.taxtmi.com/caselaws?id=97206 Liability to penalty under Section 112 of the Customs Act, 1962 can extend beyond the principal smuggler to a person who is consciously concerned in or takes steps to promote illegal importation, even without physical possession of the smuggled goods. The Tribunal found sufficient nexus with the smuggling of gold biscuits because the appellant's own statement showed he expected receipt of the goods from a co-noticee, and that statement was corroborated by surrounding material. On those facts, the penalty was sustained. en-us Fri, 03 Aug 2001 00:00:00 +0530 Sat, 14 Jan 2012 13:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97206 Liability to penalty under Section 112 of the Customs Act, 1962 can extend beyond the principal smuggler to a person who is consciously concerned in or takes steps to promote illegal importation, even without physical possession of the smuggled goods. The Tribunal found sufficient nexus with the smuggling of gold biscuits because the appellant's own statement showed he expected receipt of the goods from a co-noticee, and that statement was corroborated by surrounding material. On those facts, the penalty was sustained. Case-Laws Customs Fri, 03 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97206