https://www.taxtmi.com/caselaws?id=97633 The appellate tribunal set aside the penalty imposed on a police constable under Section 112(b) of the Customs Act for granting extra shore passes, finding insufficient evidence linking him to smuggling activities. The tribunal emphasized the necessity of proving abetment by establishing a clear connection between the appellant and the smuggler, which was lacking in this case. The appellant's role in issuing additional passes was not convincingly linked to the smuggling of goods, leading to the tribunal allowing the appeal due to the absence of evidence supporting the alleged connection. en-us Mon, 25 Sep 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97633 The appellate tribunal set aside the penalty imposed on a police constable under Section 112(b) of the Customs Act for granting extra shore passes, finding insufficient evidence linking him to smuggling activities. The tribunal emphasized the necessity of proving abetment by establishing a clear connection between the appellant and the smuggler, which was lacking in this case. The appellant's role in issuing additional passes was not convincingly linked to the smuggling of goods, leading to the tribunal allowing the appeal due to the absence of evidence supporting the alleged connection. Case-Laws Customs Mon, 25 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97633