https://www.taxtmi.com/caselaws?id=98435 The Tribunal set aside the penalties imposed on the appellant in both appeals under Section 112(b) of the Customs Act, 1962. The penalties were based on insufficient evidence to prove the appellant's liability for abetting smuggling. The Tribunal found the statements of witnesses unreliable and lacking corroboration, criticized the denial of cross-examination, and emphasized the need for independent evidence. Due to procedural unfairness and lack of corroborative evidence, the penalties were overturned in favor of the appellant in both appeals. en-us Tue, 06 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 16:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98435 The Tribunal set aside the penalties imposed on the appellant in both appeals under Section 112(b) of the Customs Act, 1962. The penalties were based on insufficient evidence to prove the appellant's liability for abetting smuggling. The Tribunal found the statements of witnesses unreliable and lacking corroboration, criticized the denial of cross-examination, and emphasized the need for independent evidence. Due to procedural unfairness and lack of corroborative evidence, the penalties were overturned in favor of the appellant in both appeals. Case-Laws Customs Tue, 06 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98435