https://www.taxtmi.com/caselaws?id=101062 The Appellate Tribunal CEGAT, Kolkata set aside all penalties imposed on various individuals involved in smuggling activities due to lack of concrete evidence and corroboration. The Tribunal found that the Commissioner did not adequately discuss the evidence implicating the individuals in the seized gold bars and ruled that uncorroborated statements cannot be the sole basis for penalties. The confiscation of the vehicle used for smuggling was also addressed, with the Tribunal allowing for its release upon payment of a redemption fine to be determined by the Commissioner. en-us Wed, 16 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 13:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101062 The Appellate Tribunal CEGAT, Kolkata set aside all penalties imposed on various individuals involved in smuggling activities due to lack of concrete evidence and corroboration. The Tribunal found that the Commissioner did not adequately discuss the evidence implicating the individuals in the seized gold bars and ruled that uncorroborated statements cannot be the sole basis for penalties. The confiscation of the vehicle used for smuggling was also addressed, with the Tribunal allowing for its release upon payment of a redemption fine to be determined by the Commissioner. Case-Laws Customs Wed, 16 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101062